Legal Opinion
Felt & Tarrant Mfg. Co. v. United States
United States Court of Claims
Decided February 17, 1930No. H-62PublishedCited by 5 opinions
1Opinion of the Court
BOOTH, Chief Justice.
The history of this tax case follows in sequential order, viz.:
(а) April 1, 1918: Plaintiff filed income and excess-profits tax return, tax liability ................. $260,328.05
(б) June 15, 1918: Plaintiff paid tax disclosed by above return........... 260,328.05(a) November 10, 1919: Commissioner determined an overassessment of ...... 20,769.77(d) June 19, 1920: Commissioner credited overassessment (item e) to 1918 taxes ................. 20,769.77(e) February 2, 1923: Plaintiff filed written waiver of limitations extending date to March 1, 1924.(f) March, 1923:…
2Cases cited6 opinions
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Red Wing Malting Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1926
- Feather River Lumber Co. v. United StatesUnited States Court of Claims · 1928
- Jonesboro Grocer Co. v. United StatesUnited States Court of Claims · 1928
- National Candy Co. v. United StatesUnited States Court of Claims · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Art Metal Const. Co. v. United StatesCourt of Appeals for the Second Circuit · 1931
- National Cattle Loan Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1932
- Taylor-Lockwood Co. v. United StatesUnited States Court of Claims · 1930
- A. Schrader's Son, Inc. v. United StatesDistrict Court, E.D. New York · 1930
- Leach v. NicholsDistrict Court, D. Massachusetts · 1930