Legal Opinion
Johnston-Crews Co. v. United States
District Court, E.D. South Carolina
Decided March 28, 1941PublishedCited by 4 opinions
1Opinion of the Court
LUMPKIN, District Judge.
Plaintiff, a South Carolina corporation, engaged in the business of wholesale merchandise, paid income and profits taxes for the fiscal years ending November 30, 1917, 1918 and 1919, pursuant to returns filed for those years.
The taxes so paid for the fiscal year 1917 were a total of $21,643.08. This sum was paid in installments on June 11, 1918, June 14, 1918 and June 30, 1920. On April 20, 1933, plaintiff filed a claim for refund of the taxes paid for the year 1917. This claim was rejected by the Commissioner of Internal Revenue on July 28, 1933.
The taxes so paid for…
2Cases cited23 opinions
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
- United States v. Henry Prentiss & Co.Supreme Court of the United States · 1933
- Securities and Exchange Commission v. PayneDistrict Court, S.D. New York · 1940
- Heiner v. Diamond Alkali Co.Supreme Court of the United States · 1933
- Heiner, Collector of Internal Revenue, v. Diamond Alkali Co.Supreme Court of the United States · 1933
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3Cited by4 opinions
- Invst Financial Group, Inc. v. Chem-Nuclear Systems, Inc.Court of Appeals for the Sixth Circuit · 1987
- Ades v. Supreme Lodge Order of AhepaNew Mexico Supreme Court · 1947
- Providence Washington Indemnity Co. v. EdesDistrict Court, D. Maine · 1953
- In Re Invst Financial Group, Inc.Court of Appeals for the Sixth Circuit · 1987