Legal Opinion
Columbian Iron Works v. Brock
District Court, D. Tennessee
Decided September 28, 1929No. 1926PublishedCited by 5 opinions
1Opinion of the Court
■GORE, District Judge.
The sole question presented here is whether or not the taxes sued for were barred by the statutes of limitation at the time the assessment and payment was made.
The taxes in question were assessed and collected more than five and more than six years after the date of the respective returns; the defendant’s contention being, however, that the assessment and collection was made within the time agreed upon by written waivers, signed by the taxpayer and the Commissioner of Internal Revenue. It is conceded by counsel for defendant that, if the waivers relied upon had not been…
2Cases cited3 opinions
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Loewer Realty Co. v. AndersonCourt of Appeals for the Second Circuit · 1929
- Joy Floral Co. v. CommissionerCourt of Appeals for the D.C. Circuit · 1928
3Cited by5 opinions
- Pictorial Printing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
- United States v. Southern Lumber Co.Court of Appeals for the Eighth Circuit · 1931
- Commissioner v. Northern Coal Co.Court of Appeals for the First Circuit · 1933
- Moses v. United StatesDistrict Court, E.D. New York · 1930
- J. P. Stevens Engraving Co. v. United StatesDistrict Court, N.D. Georgia · 1930