Legal Opinion
American-Hawaiian S. S. Co. v. United States
United States Court of Claims
Decided February 9, 1931No. K-476PublishedCited by 5 opinions
1Opinion of the Court
GREEN, Judge.
Plaintiff brings this suit principally to recover what is claimed to be an overpayment on federal income and oxeess-profitsi taxes for the year 1920. Alternatively, in case it fails to recover for an overpayment on the taxes of 1920, it seeks to recover upon a claim for additional interest upon a refund allowed upon taxes for the year 1919, and also the year 1921 is involved if a refund for 1920 is allowed because of an increase in invested capital and a consequent refund of taxes for that year which will follow if the court decides that the plaintiff is entitled to the refund…
2Cases cited2 opinions
- Swift & Co. v. United StatesUnited States Court of Claims · 1930
- Sweets Co. of America, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
3Cited by5 opinions
- State v. NorrisUtah Supreme Court · 2001
- Continental Oil Co. v. HelveringCourt of Appeals for the D.C. Circuit · 1938
- United States v. HoffmanCourt of Appeals for the Eighth Circuit · 1932
- Palomas Land & Cattle Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1937
- Continental Baking Co. v. United StatesUnited States Court of Claims · 1935