Legal Opinion
United States v. Bertelsen & Petersen Engineering Co.
Court of Appeals for the First Circuit
Decided March 18, 1938No. 3243PublishedCited by 8 opinions
1Opinion of the Court
WILSON, Circuit Judge.
This is an action by a taxpayer to recover the sum of $34,555.68 with interest as a part of an overpayment of $91,570.34 for income and excess profits taxes for the year 1917, which overpayment had been allowed by the Commissioner.
On July 27, 1926, the Commissioner assessed a deficiency tax against the plaintiff of $34,555.68 for the year 1918, and under section 284 of the Revenue Act of 1926, 44 Stat. 66, credited against such deficiency assessment the above amount, being a part of the overpayment already allowed for the 1917 taxes. The plaintiff contends that the…
2Cases cited12 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Fleischmann Construction Co. v. United States Ex Rel. ForsbergSupreme Court of the United States · 1926
- Wilson v. Merchants' Loan & Trust Co. of ChicagoSupreme Court of the United States · 1901
- Arthur C. Harvey Co. v. MalleySupreme Court of the United States · 1933
- United States v. SmithCourt of Appeals for the First Circuit · 1930
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Jack M. Lesser v. United StatesCourt of Appeals for the Second Circuit · 1966
- Frederic P. Holbrook, Trustee in Bankruptcy of the Estate of Mitchell H. Hewitt, Bunkrupt v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Cía. Azucarera del Toa, Inc. v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1951
- Mac Rohde, A/K/A Max Ralph Rohde, A/K/A Mack Rohde v. United StatesCourt of Appeals for the Ninth Circuit · 1969
- Luckenbach Steamship Co. v. United StatesDistrict Court, S.D. New York · 1960
3 more not listed; retrieve them via the Exa API.