Legal Opinion
Smyth v. United States
Court of Appeals for the Tenth Circuit
Decided July 1, 1937No. 1532PublishedCited by 4 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
This action was brought by the United States to recover $18,427.32 alleged to have been erroneously refunded to defendant, with interest thereon from January 11, 1932. In the complaint, which was filed November 9, 1933, these facts were alleged:
On March 12, 1929, the defendant filed his income tax return for the calendar year 1928, showing a taxable net income of $101,-747.75 and a tax liability of $16,129.49; a tax in that amount was duly assessed and on March 12, 1929, was paid by defendant. The principal items of taxable income received by defendant during the year…
2Cases cited3 opinions
- Stevens v. Nave-McCord Mercantile Co.Court of Appeals for the Eighth Circuit · 1906
- Darby-Lynde Co. v. AlexanderCourt of Appeals for the Tenth Circuit · 1931
- United States v. CarpenterCourt of Appeals for the Tenth Circuit · 1936
3Cited by4 opinions
- González Padín Co. v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1947
- Fleming v. MillerDistrict Court, D. Minnesota · 1942
- United States v. C. E. Mathews, Inc.Court of Appeals for the Fifth Circuit · 1959
- United States v. McKinneyCourt of Appeals for the Sixth Circuit · 1939