Legal Opinion
United States v. Jaffray
Court of Appeals for the Eighth Circuit
Decided June 27, 1938No. 11023PublishedCited by 9 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
This is a suit brought by the trustees of the estate of Minnesota and Ontario Paper Company, which is in reorganization under Section 77B of the Bankruptcy Act, 11 U.S.C.A. § 207, to recover from the United States overpayments of income taxes for the years 1922 to 1925 inclusive. The case was tried to the court, without a jury, upon an agreed statement of facts, and from a judgment in favor of the trustees, this appeal is taken.
For the years 1922 to 1925, inclusive, the taxpayer 1 made its returns and paid its income taxes to Levi M. Willcuts, Collector of Internal…
2Cases cited51 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Helvering v. MitchellSupreme Court of the United States · 1938
- Stone v. WhiteSupreme Court of the United States · 1937
- Miller v. RobertsonSupreme Court of the United States · 1924
- Wicker v. HoppockSupreme Court of the United States · 1867
46 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
- Commissioner of Int. Rev. v. Longhorn Portland Cem. Co.Court of Appeals for the Fifth Circuit · 1945
- Smith v. CommissionerUnited States Tax Court · 1960
- Tucker v. CommissionerUnited States Tax Court · 1978
- Helvering v. Superior Wines & Liquors, Inc.Court of Appeals for the Eighth Circuit · 1943
4 more not listed; retrieve them via the Exa API.