Legal Opinion
Lucas v. United States ex rel. Blackstone Mfg. Co.
Court of Appeals for the D.C. Circuit
Decided November 3, 1930No. 5161PublishedCited by 5 opinions
1Opinion of the Court
MARTIN, Chief Justice.
This ease relates to certain income and profits taxes assessed by the Commissioner of Internal Revenue against the Blackstone Manufacturing Company, and challenges the action of the Commissioner in offsetting certain overpayments for the years 1937 and 1919 against a deficiency for the year 1918.
Tho case was commenced in the lower court by a petition for mandamus filed by the taxpayer against the Commissioner for a refund. An answer was filed which was demurred to, and the demurrer was sustained. The Commissioner elected to stand upon his answer, and judgment was entered…
2Cases cited4 opinions
- Riverside & Dan River Cotton Mills, Inc. v. United StatesUnited States Court of Claims · 1930
- McCarl v. United States ex rel. LelandDistrict Court, District of Columbia · 1930
- York Safe & Lock Co. v. United StatesUnited States Court of Claims · 1930
- Riverside & Dan River Cotton Mills, Inc. v. United StatesSupreme Court of the United States · 1930
3Cited by5 opinions
- United States v. Hecla Mining Company, a CorporationCourt of Appeals for the Ninth Circuit · 1962
- United States ex rel. Girard Trust Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1936
- United States ex rel. Cole v. HelveringCourt of Appeals for the D.C. Circuit · 1934
- Standard Oil Co. v. United StatesUnited States Court of Claims · 1934
- United States ex rel. New River Co. v. MorgenthauCourt of Appeals for the D.C. Circuit · 1939