Legal Opinion
White v. Hood Rubber Co.
Court of Appeals for the First Circuit
Decided June 25, 1929No. 2338PublishedCited by 2 opinions
1Opinion of the Court
BINGHAM, Circuit Judge.
This is a suit brought by the Hood Rubber Company, appellee, in the federal District Court for Massachusetts, to recover $391,043.99’, the amount of an additional income and excess profits tax for the year 1918, which was collected by distraint on December 15,1926. By stipulation in writing the case was tried before the court without a jury.
The plaintiff, -appellee, on March 14, 1919, filed its income and excess profits tax return for the calendar year 1918, in which it estimated its tax at $300,009. This return was made on a form prescribed and furnished by the…
2Cases cited7 opinions
- Updike v. United StatesCourt of Appeals for the Eighth Circuit · 1925
- Chicago & Northwestern Railway Co. v. United StatesSupreme Court of the United States · 1882
- United States v. Mabel Elevator Co.District Court, D. Minnesota · 1925
- Rasmussen v. Brownfield-Canty Carpet Co.Court of Appeals for the Ninth Circuit · 1929
- Florsheim Bros. Dry Goods Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1928
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3Cited by2 opinions
- Denman v. MotterDistrict Court, D. Kansas · 1930
- Estate of Lohman v. CommissionerUnited States Tax Court · 1972