Legal Opinion
William C. Atwater & Co. v. Bowers
Court of Appeals for the Second Circuit
Decided December 10, 1934No. 87PublishedCited by 6 opinions
1Opinion of the Court
SWAN, Circuit Judge.
On March 19, 1927, the Commissioner of Internal Revenue assessed additional taxes against the appellant for the years 1918 and 1919, respectively. The taxes so assessed were paid under protest on February 8, 1928, and, after rejection of the taxpayer’s claim for refund, this suit was brought to recover them with interest.
Only one question need be considered, namely, whether the assessment of March 19, 1927, was outlawed. The taxpayer had filed its tax return for the year 1918 on September 13, 1919, and its tax return for the year 1919 on May 15, 1920. Coneededly the…
2Cases cited5 opinions
- Henderson v. EdwardsSupreme Court of Iowa · 1921
- People v. . FitzgeraldNew York Court of Appeals · 1905
- Remington-Rand, Inc. v. United StatesDistrict Court, D. Delaware · 1932
- Insley Mfg. Co. v. ThurmanCourt of Appeals for the Seventh Circuit · 1929
- Parish-Watson Co. v. AndersonDistrict Court, S.D. New York · 1929
3Cited by6 opinions
- Ventura Consolidated Oil Fields v. RoganCourt of Appeals for the Ninth Circuit · 1936
- Robbins Tire & Rubber Co. v. CommissionerUnited States Tax Court · 1969
- Robbins Tire & Rubber Co. v. CommissionerUnited States Tax Court · 1969
- Robbins Tire & Rubber Co. v. CommissionerUnited States Tax Court · 1969
- Ventura Consolidated Oil Fields v. RoganCourt of Appeals for the Ninth Circuit · 1936
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