Legal Opinion
United States v. Steel Furniture Co.
Court of Appeals for the Sixth Circuit
Decided January 14, 1935No. 6491PublishedCited by 5 opinions
1Opinion of the Court
MOORMAN, Circuit Judge.
In 1926 the Commissioner of Internal Revenue paid to the appellee interest, computed under section 1116 of the Revenue Act of 1926 (26 USCA § 153 note), on overpayments of taxes made by it for the taxable years 1913, 1914, 1916, and 1919. Later he computed the interest under section 1019 of the Revenue Act of 1924 (26 USCA § 153 note), and on September 27, 1929, paid the appellee the difference amounting to $375.10. Subsequently he determined that the second interest payment had been made under a mistake as to the applicable statute, and brought this action May 11,…
2Cases cited4 opinions
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- United States v. UpdikeSupreme Court of the United States · 1930
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- WP Brown & Sons Lumber Co. v. Com'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
3Cited by5 opinions
- Crocker First National Bank v. United StatesDistrict Court, N.D. California · 1955
- Pacific Gas & Electric Co. v. United StatesUnited States Court of Federal Claims · 2003
- Nelson Specialty Corp. v. United StatesDistrict Court, N.D. California · 1957
- O'Gilvie v. United StatesCourt of Appeals for the Tenth Circuit · 1995
- Kelly M. O'gilvie, Plaintiff-Appellant/cross-Appellee v. United States of America, Defendant-Appellee/cross-Appellant. United States of America v. Kevin M. O'gilvie, Stephanie L. O'GilvieCourt of Appeals for the Tenth Circuit · 1995