Legal Opinion
Trumbull Steel Co. v. United States
United States Court of Claims
Decided November 14, 1932No. L-177PublishedCited by 7 opinions
1Opinion of the Court
GREEN, Judge.
This is a suit to recover $369,773.43, money received by the government and applied on plaintiff’s taxes for 1917. The material faets in the case are as follows:
On March 28, 1918, the plaintiff filed its corporation income and excess profits tax return for the year 1917 showing a tax liability of $1,937,732.21 which was shortly thereafter paid by plaintiff, but the Commissioner of Internal Revenue on March 21, 1923, assessed an additional tax liability of $369,-773.43. On April 6, 1923, the plaintiff filed a claim of abatement of the additional tax so assessed. This claim in…
2Cases cited6 opinions
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- Hennessy v. BaconSupreme Court of the United States · 1890
- Smith v. RichardsSupreme Court of Connecticut · 1860
- Parks & Woolson MacH. Co. v. United StatesUnited States Court of Claims · 1932
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Tecom, Inc. v. United StatesUnited States Court of Federal Claims · 2005
- D.D.I., Inc. v. United StatesUnited States Court of Claims · 1972
- Sadie v. Levy Trust, Lawrence H. Levy, Carl J. Austrian and Morgan Guaranty Trust Company of New York, Trustees v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Staten Island Hygeia Ice & Cold Storage Co. v. United StatesDistrict Court, E.D. New York · 1934
- D. D. I., Inc. v. United StatesUnited States Court of Claims · 1972
2 more not listed; retrieve them via the Exa API.