Legal Opinion
Heberlein Patent Corporation v. United States
Court of Appeals for the Second Circuit
Decided July 17, 1939No. 332PublishedCited by 11 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
This is an appeal by the United States from a judgment entered in an action by Heberlein Patent Corporation, hereinafter called Patent Corporation, against the government for a refund of income taxes alleged to have been erroneously assessed and unlawfully collected. Judge Bondy, who conducted the trial in the district court, dismissed the first, second and third causes of action of the petition for lack of jurisdiction and granted recovery on the remaining four causes of action to the amount of $27,253.94.
The question raised by this appeal is whether the…
2Cases cited5 opinions
- West Texas Refining & D. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1933
- Hazeltine Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1937
- U.S. Radiator Co. v. . State of New YorkNew York Court of Appeals · 1913
- Bassick v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Halliburton v. CommissionerCourt of Appeals for the Ninth Circuit · 1935
3Cited by11 opinions
- Wilgard Realty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1942
- Republic Steel Corporation v. United StatesUnited States Court of Claims · 1941
- D'Angelo Assoc., Inc. v. CommissionerUnited States Tax Court · 1978
- Arden S. Heverly and Sophia S. Heverly v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1980
- Simmonds Precision Prods. v. Comm'rUnited States Tax Court · 1980
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