Legal Opinion
Gans S. S. Line v. Bowers
Court of Appeals for the Second Circuit
Decided March 2, 1936No. 254PublishedCited by 4 opinions
1Opinion of the Court
MANTON, Circuit Judge.
A motion was made and granted dismissing this complaint, in an action brought to recover income and profit taxes paid for the calendar year 1919. The action is brought against the executor of a former-collector of internal revenue for illegal collection of such taxes by the decedent.
On May 14, 1920, the appellant filed its tax return for 1919 with Edwards, Bowers’ predecessor in office as collector for the district. It paid a portion of the 1919 tax and claimed that the balance was covered by a credit for an overpayment of the 1918 tax. The claim was disallowed, leaving…
2Cases cited12 opinions
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
- Cox v. CollectorSupreme Court of the United States · 1871
- Smietanka v. Indiana Steel Co.Supreme Court of the United States · 1921
- Duffin v. LucasCourt of Appeals for the Sixth Circuit · 1932
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3Cited by4 opinions
- United States v. JaffrayCourt of Appeals for the Eighth Circuit · 1938
- Rubel Corp. v. RasquinCourt of Appeals for the Second Circuit · 1943
- Hammond-Knowlton v. Hartford Connecticut Trust Co.Court of Appeals for the Second Circuit · 1937
- Murphy v. United StatesDistrict Court, D. New Jersey · 1961