Legal Opinion
United States v. Atlantic Coast Line Co.
Court of Appeals for the Fourth Circuit
Decided October 4, 1938No. Nos. 4338-4340PublishedCited by 10 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
The appellee, The Atlantic Coast Line Company, a Connecticut corporation, having offices in Baltimore, Maryland, here referred to as the plaintiff, brought these three actions in June, 1937, against the appellant, The United States of America, here referred to as the defendant, in the District Court of the United States for the District of Maryland, at Baltimore. The three actions were heard together.
The object of the actions was to recover capital stock taxes, together with interest, alleged to have been erroneously assessed and collected from the plaintiff for the…
2Cases cited20 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
15 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Cecil v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1939
- Lyon Lumber Co. v. HarrisonCourt of Appeals for the Seventh Circuit · 1940
- United States v. Hercules Mining Co.Court of Appeals for the Ninth Circuit · 1941
- Codman v. United StatesDistrict Court, D. Massachusetts · 1939
- Harrisburg Hotel Co. v. United StatesCourt of Appeals for the Third Circuit · 1944
5 more not listed; retrieve them via the Exa API.