Legal Opinion
American Loan Co. v. Handy
District Court, D. Delaware
Decided August 31, 1936No. 1PublishedCited by 3 opinions
1Opinion of the Court
NIELDS, District Judge.
Indebitatus assumpsit under U.S.Rev. St. § 3226, as amended (26 U.S.C.A. §§ 1672-1673), to recover moneys wrongfully collected by the defendant from the plaintiff as corporate income taxes. In its declaration plaintiff alleges: “That the collection on March 12, 1930, of $2,427.75, the collection on November 15, 1930, of $7,-610.10, and the collection on April 4, 1931, of $90.60, by the defendant from the plaintiff as and for an alleged corporate income tax, additional tax and interest thereon for the fiscal year ended January 31, 1930, * * * was illegal and invalid.…
2Cases cited8 opinions
- Emerson Electric Mfg. Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Simmons Co. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1929
- Corning Glass Works v. LucasCourt of Appeals for the D.C. Circuit · 1929
- Hershey Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1930
- Simmons Co. v. CommissionerUnited States Board of Tax Appeals · 1927
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Beneficial Industrial Loan Corporation v. HandyDistrict Court, D. Delaware · 1936
- American Loan Co. v. HandyCourt of Appeals for the Third Circuit · 1937
- Industrial Bankers of America, Inc. v. HandyDistrict Court, D. Delaware · 1936