Legal Opinion
Magee v. United States
United States Court of Claims
Decided January 20, 1930No. J-675PublishedCited by 3 opinions
1Opinion of the Court
GREEN, Judge.
This is a suit begun to recover $47,871.03, upon a claim for refund of taxes filed by the plaintiff on December 12, 1927, and rejected by the Commissioner of Internal Revenue.
The facts in the case .are not in dispute. Plaintiff filed his individual income tax return for the calendar year 1916 with the collector of internal revenue, and paid the amount shown to be due by the return in 1917. Thereafter, the Commissioner of Internal Revenue audited the return, and determined that an additional tax was due in the sum of $6,911.30, and on November 15,1920, the plaintiff and the…
2Cases cited4 opinions
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- Oak Worsted Mills v. United StatesUnited States Court of Claims · 1929
- Gotham Can Co. v. United StatesUnited States Court of Claims · 1930
3Cited by3 opinions
- Springfield Street Railway Company v. The United StatesUnited States Court of Claims · 1963
- American Glue Co. v. StatesDistrict Court, D. Massachusetts · 1930
- Varsity Underwear Co. v. United StatesUnited States Court of Claims · 1931