Legal Opinion
Liberty Baking Co. v. Heiner
Court of Appeals for the Third Circuit
Decided January 23, 1930No. 4217PublishedCited by 57 opinions
1Opinion of the Court
THOMSON, District Judge.
The Liberty Baking Company brings this suit against D. B. Heiner, collector, to recover back $16,418.24 income and profits taxes for the year 1918. The collector having held the company liable, an appeal was taken to the Board of Tax Appeals, which was heard in 1926, the Board sustaining the ruling of the collector. The appeal to the Board being filed before the Act of 1926, the plaintiff, instead of appealing directly to this court, elected to pay the taxes and sue in the United States District Court, under section 283(b) of the Revenue Act of 1926 (26 USCA § 1064(b).…
2Cited by57 opinions
- Houston Chronicle Publishing Company, Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1973
- Board v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Commissioner of Internal Rev. v. Appleby's EstateCourt of Appeals for the Second Circuit · 1941
- United States v. HavnerCourt of Appeals for the Eighth Circuit · 1939
- Young v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
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