Mascot Oil Co. v. United States
United States Court of Claims
1. Plaintiff is a corporation and in August, 1919, duly filed its corporation income and profits tax return for the calendar year 1918, showing a tax to be due thereon of $58,138.49, which amount was accordingly assessed, and $43,603.86 was paid during the year 1919, $330.22 thereof was credited November 16,1925, from an overassessment for the year 1917, leaving an unpaid balance of $14,204.41, which amount was abated April 28, 1926. 2. In December, 1919, the plaintiff filed…
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1. Plaintiff is a corporation and in August, 1919, duly filed its corporation income and profits tax return for the calendar year 1918, showing a tax to be due thereon of $58,138.49, which amount was accordingly assessed, and $43,603.86 was paid during the year 1919, $330.22 thereof was credited November 16,1925, from an overassessment for the year 1917, leaving an unpaid balance of $14,204.41, which amount was abated April 28, 1926. 2. In December, 1919, the plaintiff filed with the collector a claim in abatement for the year 1918 in the sum of $17,492.81, and during the month of July, 1920,…
1Opinion of the Court
GREEN, Judge.
This action is begun to recover taxes which had been paid after the period of limitations had run against their collection. Counsel for plaintiff supports its case by the same line of argument that was presented to this court in Oak Worsted Mills v. United States, 68 Ct. Cl. 539, and Gotham Can Co. v. United States, 68 Ct. Cl. 749, in both instances adversely to the plaintiffs therein. In the Oak Worsted Mills Case, supra, we held that sections 607 and 611 of the act of 1928 (26.USCA §§ 2607, 2611) prevented a recovery. In the Gotham Can Co. Case, supra, we held that section…
2Cases cited4 opinions
- United States v. John Barth Co.Supreme Court of the United States · 1929
- Oak Worsted Mills v. United StatesUnited States Court of Claims · 1929
- Gotham Can Co. v. United StatesUnited States Court of Claims · 1930
- Stange v. United StatesUnited States Court of Claims · 1929
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