Legal Opinion
Charles A. Zahn Co. v. United States
United States Court of Claims
Decided April 2, 1934No. K-188, L-118, M-71PublishedCited by 11 opinions
1Opinion of the Court
WILLIAMS, Judge.
These eases were consolidated by the court on March 1, 1932, for the purpose of trial. The facts applicable to the three eases have been stipulated by the parties as set forth in the findings. The controversy relates to an overpayment by the Charles A. Zahn Company, an Illinois corporation, of its income and profits taxes for the year 1920 which, to the extent of $32,081.68, was credited by the Commissioner of Internal Revenue against taxes due from the same company for the year 1919, after the expiration of the statutory period in which taxes for the year 1919 were legally…
2Cases cited10 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Girard Trust Co. v. United StatesSupreme Court of the United States · 1926
- Daube v. United StatesSupreme Court of the United States · 1933
- United States v. Swift & Co.Supreme Court of the United States · 1931
- Allen v. Galveston Truck Line Corp.Supreme Court of the United States · 1933
5 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Chicago Title & Trust Co. v. Forty-One Thirty-Six Wilcox Bldg. Corp.Supreme Court of the United States · 1937
- Walder v. Paramount Publix CorporationDistrict Court, S.D. New York · 1955
- Canadian Ace Brewing Co. v. Joseph Schlitz Brewing Co.Court of Appeals for the Seventh Circuit · 1980
- Great Falls Bonding Agency, Inc. v. CommissionerUnited States Tax Court · 1974
- Condo v. CommissionerUnited States Tax Court · 1977
6 more not listed; retrieve them via the Exa API.