Legal Opinion
Sugar Run Coal Mining Co. v. United States
District Court, E.D. Pennsylvania
Decided August 12, 1937No. 15696PublishedCited by 3 opinions
1Opinion of the Court
KIRKPATRICK, District Judge.
This is a suit under the Tucker Act (Jud.Code § 24(20), 28 U.S.C.A. § 41(20) to recover a refund of taxes for the year 1918 overpaid in the amount of $6,455.25. The refund is admittedly due the plaintiff, but the defendant has applied a deficiency in a larger amount (also admitted) for the year 1917 as a credit against it, and consequently refused to pay the plaintiff anything.
*11The principal question involved is whether action by the Commissioner of Internal Revenue abating the 1917 deficiency as uncollectible, while proceedings in respect of the 1918 refund were…
2Cases cited11 opinions
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- Commissioner of Int. Rev. v. United States Ref. Corp.Court of Appeals for the Third Circuit · 1933
- Parks & Woolson MacH. Co. v. United StatesUnited States Court of Claims · 1932
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3Cited by3 opinions
- Carlin v. United StatesUnited States Court of Claims · 1951
- Crompton-Richmond Co. v. United StatesDistrict Court, S.D. New York · 1970
- United States v. BucknerDistrict Court, N.D. Indiana · 2001