Legal Opinion
Collins v. Woodworth
Court of Appeals for the Sixth Circuit
Decided February 14, 1940No. 8118PublishedCited by 12 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
This is an appeal from a judgment of the District Court dismissing the petition of appellant, Jeffrey N. Collins, for recovery of income taxes for the calendar years 1918 and 1919.
The facts are simple. On February 15, 1923, the Commissioner of Internal Revenue notified appellant that, upon audit and review of his income tax returns for calendar years 1918 to 1920 inclusive, he owed additional taxes of $5,072.83. On March 3, 1923, appellant mailed to the Commissioner, on form provided by the Collector, a claim for credit for the additional taxes and attached to it copy…
2Cases cited9 opinions
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
- Stange v. United StatesSupreme Court of the United States · 1931
- 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
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Bollinger v. National Fire InsuranceCalifornia Supreme Court · 1944
- Borg-Warner Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1981
- Farrell Lines, Inc. v. United StatesCourt of Customs and Patent Appeals · 1981
- Mize v. Reserve Life InsuranceCalifornia Court of Appeal · 1975
- Santiago v. PuebloSupreme Court of Puerto Rico · 1952
7 more not listed; retrieve them via the Exa API.