Legal Opinion
Commissioner of Int. Rev. v. United States Ref. Corp.
Court of Appeals for the Third Circuit
Decided March 7, 1933No. 4875PublishedCited by 14 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
The question is whether the statute of limitations, as provided by section 250 of the Revenue Acts of 1918 and 1921 (40 Stat. 1082; 42 Stat. 264) and section 278 of the Revenue Act of 1926 (26 USCA § 1058 et seq.), has barred the collection of taxes assessed on a return for the calendar year 1920.
On March 15; 1921, United States Refractories Corporation, respondent in this case, filed its income and profits tax return for the year 1920 (the only year now in question) showing a tax due thereon in the sum of $30,953.68. A few days later the Commissioner of Internal…
2Cases cited9 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Stange v. United StatesSupreme Court of the United States · 1931
- Burnet v. Chicago Railway Equipment Co.Supreme Court of the United States · 1931
- Aiken v. BurnetSupreme Court of the United States · 1931
- Liberty Baking Co. v. HeinerCourt of Appeals for the Third Circuit · 1930
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Jack M. Lesser v. United StatesCourt of Appeals for the Second Circuit · 1966
- Shambaugh v. ScofieldCourt of Appeals for the Fifth Circuit · 1942
- Frederic P. Holbrook, Trustee in Bankruptcy of the Estate of Mitchell H. Hewitt, Bunkrupt v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Cary v. CommissionerUnited States Tax Court · 1967
- S. S. Pierce Co. v. United StatesCourt of Appeals for the First Circuit · 1937
9 more not listed; retrieve them via the Exa API.