Legal Opinion
Loewer Realty Co. v. Anderson
Court of Appeals for the Second Circuit
Decided March 4, 1929No. 175PublishedCited by 30 opinions
1Opinion of the Court
AUGUSTUS N. HAND,
Circuit Judge (after stating the facts as above). The question before us is whether the taxes were exacted at a time when the right to collect them was barred .by the statute of limitations. When the taxpayer’s return was filed on April 14,1921, the Revenue Act of 1918 was in effect. That act (section 250 (d), 40 Stat. 1083) provided that the amount of the tax should be assessed by the Commissioner within five years after the return was made,, and that no suit or proceeding for collection should be begun after five years after the date when the return was due or was made.…
2Cases cited4 opinions
- E. I. Dupont De Nemours & Co. v. DavisSupreme Court of the United States · 1924
- 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
- United States v. CrookCourt of Appeals for the Fifth Circuit · 1927
3Cited by30 opinions
- Joseph P. Lucia v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1973
- Board v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1931
- Pleasanton Gravel Co. v. CommissionerUnited States Tax Court · 1975
- Stern Bros. & Co. v. BurnetCourt of Appeals for the Eighth Circuit · 1931
- L. Loewy & Son v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
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