Legal Opinion
Globe Gazette Printing Co. v. United States
United States Court of Claims
Decided February 3, 1936No. 42410PublishedCited by 9 opinions
1Opinion of the Court
WHALEY, Judge.
For the year 1920 the plaintiff filed its income tax return on a calendar year basis on March 15, 1921, and showed a tax due of $2,747.22 which was paid. Subsequently the Commissioner of Internal Revenue determined that from September 30, 1918, the plaintiff should have returned its income on a fiscal year basis ending September -30 of each year. On November 30, 1925, he sent the so-called “60-day letter” advising plaintiff of his determination which resulted in overassessments for the calendar year 1917 and for the first nine months of 1918 in the respective amounts of $729.90…
2Cases cited7 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Oak Worsted Mills v. United StatesUnited States Court of Claims · 1929
- Paso Robles Mercantile Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1929
- American Hide & Leather Co. v. United StatesSupreme Court of the United States · 1932
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Samuel C. Dysart and Alma R. Dysart v. The United StatesUnited States Court of Claims · 1965
- Missouri Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1964
- Roybark v. United StatesDistrict Court, S.D. California · 1952
- González Padín Co. v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1947
- The Denver & Rio Grande Western Railroad Company, a Corporation v. The United StatesUnited States Court of Claims · 1963
4 more not listed; retrieve them via the Exa API.