Legal Opinion
Dr. Salsbury's Laboratories v. United States
Court of Appeals for the Eighth Circuit
Decided February 8, 1943No. 12432PublishedCited by 3 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This appeal is taken to reverse a judgment dismissing the plaintiff’s suit for refund of $2,942.98 claimed to have been illegally exacted from plaintiff as excess profits tax for the calendar years 1934 and 1935.
It appears that while the president of the taxpayer corporation was absent from the United States and on August 14, 1934, within the time provided by law, the taxpayer’s treasurer executed, verified and filed with the Collector of Internal Revenue, the corporation’s capital stock tax return for the taxable period June 30, 1934, in which the declared value of…
2Cases cited9 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
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3Cited by3 opinions
- Burford Oil Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- General Instrument Corp. v. CommissionerUnited States Tax Court · 1961
- General Instrument Corp. v. CommissionerUnited States Tax Court · 1961