Legal Opinion
Sabin v. United States
United States Court of Claims
Decided October 20, 1930No. H-391, J-651PublishedCited by 15 opinions
1Opinion of the Court
LITTLETON, Judge.
The tax in controversy is for 1915 and 1916. There is no controversy- as to the correctness of the amounts collected. The issues relate entirely to the statute of limitation.
Plaintiff contends (1) that the instrument executed and filed by him March 6, 1922, did not constitute a valid consent or waiver under the provisions of section 250(d) of the Revenue Act of 1921 (42 Stat. 265), for the reason that such instrument was withdrawn and revoked by him prior to the date it was signed or agreed to in writing by the Commissioner of Internal Revenue; (2) that even if this…
2Cases cited7 opinions
- Wilcox v. JacksonSupreme Court of the United States · 1839
- Roxford Knitting Co. v. Moore & Tierney, Inc.Court of Appeals for the Second Circuit · 1920
- Williams v. United StatesSupreme Court of the United States · 1843
- Chicago, Milwaukee & St. Paul Railway Co. v. United StatesSupreme Court of the United States · 1917
- Stange v. United StatesUnited States Court of Claims · 1929
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- McCarthy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- State of Israel, a Sovereign Nation v. The Motor Vessel Nili, Etc., and Singer & Friedlander, Inc., and Ted Curry Shipping, Ltd., Claimants-AppellantsCourt of Appeals for the Fifth Circuit · 1970
- McKay v. RogersCourt of Appeals for the Tenth Circuit · 1936
- Boissonnas v. AchesonDistrict Court, S.D. New York · 1951
- Eclipse Lawn Mower Co. v. United StatesUnited States Court of Claims · 1932
10 more not listed; retrieve them via the Exa API.