Legal Opinion
United Shoe MacHinery Corporation v. White
Court of Appeals for the First Circuit
Decided April 5, 1937No. 3186-3188PublishedCited by 5 opinions
1Opinion of the Court
MORTON, Circuit Judge.
These are three appeals in two different cases brought by the Shoe Machinery Company to recover income taxes alleged to have been erroneously exacted from it. The District Court decided the principal claims against the plaintiff; and in both cases the plaintiff has appealed. On one claim judgment for part of.the sum claimed was given against the Collector and in that' case he also has appealed. The years involved are 1923 to 1926, inclusive, and the statutes are the Revenue Acts of 1921, section 238 (42 Stat. 258), 1 and corresponding sections in the- Acts of 1924 and…
2Cases cited4 opinions
- Rock Island, Arkansas & Louisiana Railroad v. United StatesSupreme Court of the United States · 1920
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Shearer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
3Cited by5 opinions
- F. W. Woolworth Co. v. United StatesCourt of Appeals for the Second Circuit · 1937
- United States v. Juvenile MaleDistrict Court, E.D. New York · 2017
- Connor v. United StatesDistrict Court, D. New Hampshire · 1937
- National Cash Register Co. v. United StatesDistrict Court, S.D. Ohio · 1967
- Davis v. Boston & M. R. Co.Court of Appeals for the First Circuit · 1937