Legal Opinion

United States v. O. J. Morrison Stores of Fairmont

Court of Appeals for the Fourth Circuit

Decided October 4, 1938No. 4332PublishedCited by 2 opinions

1Opinion of the Court

NORTHCOTT, Circuit Judge.

This is an appeal from an order entered on December 20, 1937, in the District Court of the United States fon the Southern District of West Virginia, in an action at law, in which the appellee, O. J. Morrison Stores of Fairmont, a corporation, was plaintiff and the appellant, United States of America, was defendant. The object pf. thq, suit -.was to recover the sum of $634'.¿4 and interest alleged by the appellant, here referred'to as the plaintiff, to be due it'as á refund for income taxes erroneously -assessed and 'collected for the year 1928 in thé sum of $241.21…

2Cases cited1 opinion

  1. Shapleigh Hardware Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1936

3Cited by2 opinions

  1. Automobile Club of New York, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
  2. Automobile Club of New York, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962

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