Legal Opinion
Henry Prentiss & Co. v. United States
Court of Appeals for the Second Circuit
Decided April 11, 1932No. 318PublishedCited by 4 opinions
1Opinion of the Court
MANTON, Circuit Judge.
Plaintiff in this action seeks recovery for taxes overpaid in 1918 a,nd 1920. It paid income and profits taxes for 1918 on a return to be duo in the sum of $535.144.20. An additional assessment was paid in the amount of $119,191.19. For 1920, its income and excess profits were computed on a return to be due in the sum of $92,265.40. Plaintiff’s contention is that the 1918 and 1920 taxes have been overpaid in the respective sums of $12,102.95 and $7,975.21, as a result of the Commissioner’s failure to allow in each year a sufficient sum for invested capital. It is argued…
2Cases cited7 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- Red Wing Malting Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1926
- Landesman-Hirschheimer Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1930
- Lewis A. Crossett Co. v. United StatesUnited States Court of Claims · 1931
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3Cited by4 opinions
- Charles C. Lewis Co. v. United StatesDistrict Court, D. Massachusetts · 1936
- City Bank Farmers' Trust Co. v. BowersDistrict Court, S.D. New York · 1932
- Lancaster Cotton Mills v. United StatesUnited States Court of Claims · 1932
- H. H. Hornfeck & Sons, Inc. v. AndersonCourt of Appeals for the Second Circuit · 1932