Legal Opinion
United States v. John Gallagher Co.
Court of Appeals for the Sixth Circuit
Decided April 8, 1936No. 6926PublishedCited by 5 opinions
1Opinion of the Court
MOORMAN, Circuit Judge.
On March 12, 1924, the Commissioner of Internal Revenue assessed an additional tax of $5,838.12 against the appellee for the year 1917. The period of limitation for collecting the tax, as extended by a waiver which the appellee had executed, expired April 1, 1924. On May 5, 1924, the Commissioner signed a final schedule of refunds and credits authorizing the disbursing clerk of the Treasury Department to credit $5,838.12 of an overpayment on appellee’s 1918 taxes to the additional tax of 1917. This was a collection of the 1917 tax (Graham & Foster v. Goodcell, 282 U.S.…
2Cases cited7 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- United States v. Swift & Co.Supreme Court of the United States · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Lowe Bros. Co. v. United StatesSupreme Court of the United States · 1938
- United States v. JaffrayCourt of Appeals for the Eighth Circuit · 1938
- Lowe Bros. v. United StatesCourt of Appeals for the Sixth Circuit · 1937
- Parsons Corp. v. United StatesDistrict Court, C.D. California · 1987
- Botany Worsted Mills v. United StatesDistrict Court, D. New Jersey · 1937