Legal Opinion
Sugarland Industries v. Bass
District Court, W.D. Texas
Decided November 12, 1929No. 1157PublishedCited by 2 opinions
1Opinion of the Court
WEST, District Judge.
Plaintiff sues for refund, as illegally collected, of certain income taxes, $80,099.96 in amount, paid April 29,1924, together with interest at 6 per cent, per annum from date of payment. The principal sum was paid by the Imperial Sugar Company, whose assets and liabilities were afterwards assumed by plaintiff, the Sugar-land Industries, which sues as its successor.
The case was tried before the court upon stipulation of facts and upon written waiver of jury.
The following is a statement of some of the controlling facts: The Imperial Company, plaintiff’s predecessor, filed…
2Cases cited7 opinions
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- Graham v. Du PontSupreme Court of the United States · 1923
- Seaman v. BowersCourt of Appeals for the Second Circuit · 1924
- United States v. Burden, Smith & Co.Court of Appeals for the Fifth Circuit · 1929
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3Cited by2 opinions
- American Glue Co. v. StatesDistrict Court, D. Massachusetts · 1930
- Bass v. Sugarland IndustriesCourt of Appeals for the Fifth Circuit · 1931