Legal Opinion
Girard Trust Co. v. United States
Supreme Court of the United States
Decided March 1, 1926No. 137PublishedCited by 77 opinions
1Opinion of the CourtChief Justice Taft
This is an appeal from a judgment of the Court of Claims under § 242 of the Judicial Code. The judgment was entered May 19, 1924, and the appeal was allowed July 3, 1924. The judgment dismissed the petition of the plaintiffs upon findings of fact. The Girard Trust Company and the other appellants are trustees of the estate of Alfred F. Moore, deceased.
Their claims are for interest not paid on refunds of taxes paid them. The proposed income tax upon the Moore estate for 1920, as originally returned early in 1921, was $196,202.61. On March 15, 1921, and on June 15, 1921, quarterly payments of…
2Cases cited10 opinions
- National Bank of the Commonwealth v. Mechanics' National BankSupreme Court of the United States · 1877
- Stewart v. BarnesSupreme Court of the United States · 1894
- Walsh v. BrewsterSupreme Court of the United States · 1921
- Matter of Crane v. . CraigNew York Court of Appeals · 1921
- Bennett v. Federal Coal & Coke Co.West Virginia Supreme Court · 1912
5 more not listed; retrieve them via the Exa API.
3Cited by77 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- United States v. Magnolia Petroleum Co.Supreme Court of the United States · 1928
- McEachern v. RoseSupreme Court of the United States · 1937
- Blakeslee's Storage Warehouses, Inc. v. City of ChicagoIllinois Supreme Court · 1938
- Daube v. United StatesSupreme Court of the United States · 1933
72 more not listed; retrieve them via the Exa API.