Legal Opinion
United States v. Southern Lumber Co.
Court of Appeals for the Eighth Circuit
Decided August 11, 1931No. 9007PublishedCited by 11 opinions
1Opinion of the Court
KENYON, Circuit Judge.
This suit was brought to recover a portion of the income tax assessed against ap-pellee, a corporation, for the years 1918 and 1919, together with interest thereon.
Parties will be designated as in the trial court.
The undisputed facts are as follows: Plaintiff filed its return as to the 1918 tax on June 12, 1919, showing a total tax due of $122,423.41, which was duly assessed by the Commissioner of Internal Revenue (hereinafter termed Commissioner) on September 24, 1919. On September 30, 1919, plaintiff filed claim for the abatement of $90,406.79 of the tax shown due on…
2Cases cited34 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- E. I. Dupont De Nemours & Co. v. DavisSupreme Court of the United States · 1924
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
- Stange v. United StatesSupreme Court of the United States · 1931
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
29 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. HavnerCourt of Appeals for the Eighth Circuit · 1939
- McCarthy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Simmons Mfg. Co. v. RoutzahnCourt of Appeals for the Sixth Circuit · 1933
- Warm Springs Lumber Co. v. State Tax CommissionOregon Supreme Court · 1959
- United States v. Bank of Commerce & Trust Co.District Court, W.D. Tennessee · 1940
6 more not listed; retrieve them via the Exa API.