Legal Opinion
Anderson v. United States
United States Court of Claims
Decided June 1, 1936No. 42472PublishedCited by 16 opinions
1Opinion of the Court
LITTLETON, Judge..Plaintiffs contend that there were no valid waivers of the statute of limitation which extended the period to March 24, 1925, for assessment of additional income tax in respect of the income of Frank E. Anderson from 1917 and that even if there were such valid waivers the assessment made in this case was wholly invalid and of no force and effect; and as no assessment was made within any statutory period against the estate of Frank E. Anderson for 1917 the addi tional tax, which was barred when collected, should be refunded.
If the facts and circumstances are sufficient to,…
2Cases cited26 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
- Tyler v. United StatesSupreme Court of the United States · 1930
- Weiss v. WeinerSupreme Court of the United States · 1929
21 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Arthur C. Ewing A/K/A A. Clifford Ewing Maxine H. Ewing v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- Farmers Union Co-Op. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1937
- United States v. WeisburnDistrict Court, E.D. Pennsylvania · 1943
- Lehigh Portland Cement Co. v. United StatesUnited States Court of Claims · 1939
- United States v. Estate of Kenneth L. Shepard, Milo J. Shepard, and Milo J. Shepard, Carl P. Shepard and Elsie M. Shepard, LegateesCourt of Appeals for the Second Circuit · 1963
11 more not listed; retrieve them via the Exa API.