Legal Opinion
960 Park Ave. Co. v. Anderson
District Court, S.D. New York
Decided November 23, 1937PublishedCited by 2 opinions
1Opinion of the Court
COXE, District Judge.
This is a suit to recover additional income and excess profits taxes for the year 1918, amounting to $5,425.87, with interest thereon of $894, assessed against the plaintiff in November, 1928, and paid to the collector on December 12, 1928.
The plaintiff insists that the taxes were assessed after the statutory limitation period had expired, and were, therefore, illegally collected. The government does not deny that the taxes were so assessed, but has set up various separate defenses, which, it asserts, preclude recovery.
The facts have been stipulated, and are not in…
2Cases cited9 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Russell v. United StatesSupreme Court of the United States · 1929
- McEachern v. RoseSupreme Court of the United States · 1937
- Backus v. United StatesUnited States Court of Claims · 1932
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3Cited by2 opinions
- Northrop Aircraft, Inc. v. California Employment Stabilization CommissionCalifornia Supreme Court · 1948
- George S. Colton Elastic Web Co. v. WhiteDistrict Court, D. Massachusetts · 1938