Legal Opinion
Staten Island Hygeia Ice & Cold Storage Co. v. United States
Court of Appeals for the Second Circuit
Decided July 17, 1936No. 351PublishedCited by 21 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This is a suit under the Tucker Act (28 U.S.C.A. § 41 (20) to recover 1918 taxes in the sum of $7,432.75 erroneously paid after collection was barred by the statute of limitations. As incidental to the judgment sought, the complaint prayed that a compromise agreement executed between the taxpayer and the commissioner be set aside. Consequently, the action was transferred from the law side of the court and heard on the equity side. From an order directing that the complaint be dismissed on the merits, and from the judgment entered pursuant thereto, the plaintiff, Staten…
2Cases cited15 opinions
- Russell v. United StatesSupreme Court of the United States · 1929
- Snell v. Insurance Co.Supreme Court of the United States · 1878
- United States v. State BankSupreme Court of the United States · 1878
- Hennessy v. BaconSupreme Court of the United States · 1890
- Berry v. American Central Insurance Co. of St. LouisNew York Court of Appeals · 1892
10 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Pauley Petroleum Inc. v. United StatesUnited States Court of Claims · 1979
- Vestal v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1945
- Alexander v. United StatesCourt of Appeals for the Fifth Circuit · 1995
- Barry I. Fredericks v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1997
- MacHado v. McGrath Atty. Gen.Court of Appeals for the D.C. Circuit · 1952
16 more not listed; retrieve them via the Exa API.