Legal Opinion
Clinton Coal Co. v. United States
United States Court of Claims
Decided February 5, 1934No. L-107PublishedCited by 3 opinions
1Opinion of the Court
' GREEN, Judge.
The plaintiff brings this suit to recover $43,927.65, being a portion of the overassessment of its income and profits tax for the year 1918 which was applied against an additional assessment timely made of tax for the year 1917, with interest. .
The case before the court is one in which, the Bureau of Internal Revenue having had under consideration the amount of plaintiff’s taxes for the years 1916 to 1920, inclusive, the Commissioner notified plaintiff by letter that he had determined that $53,973.35 additional taxes were due for 1917 and that there was an overassessment for…
2Cases cited5 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Allen v. Galveston Truck Line Corp.Supreme Court of the United States · 1933
- Naumkeag Steam Cotton Co. v. United StatesUnited States Court of Claims · 1933
- Daube v. United StatesUnited States Court of Claims · 1934
- R. H. Stearns Co. v. United StatesUnited States Court of Claims · 1933
3Cited by3 opinions
- Frank Erickson and Amelia Erickson v. The United StatesUnited States Court of Claims · 1962
- Pratt & Whitney Co. v. United StatesUnited States Court of Claims · 1935
- Stokes v. United StatesDistrict Court, S.D. New York · 1937