Legal Opinion

United States v. Yellow Cab Co.

Court of Appeals for the Seventh Circuit

Decided June 30, 1937No. 5966PublishedCited by 15 opinions

1Opinion of the Court

MAJOR, Circuit Judge.

This is an appeal from a judgment of the District Court based upon a claim for the refund of income taxes and interest amounting to $8,104.19 for the year 1924. The facts were stipulated and, so far as here material, are as follows: The Commissioner of Internal Revenue, in conformity with a consent agreement, signed and filed with the Commissioner by appellee, sent to appellee a letter proposing an additional assessment of $5,927.85 for an alleged deficiency for the year in question. On February 27, 1930, a petition was filed by appellee with the United States Board of…

2Cases cited2 opinions

  1. Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
  2. Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927

3Cited by15 opinions

  1. Philadelphia & Reading Corporation v. United StatesCourt of Appeals for the Third Circuit · 1991
  2. F.B. Blansett and Ethel Blansett v. United StatesCourt of Appeals for the Eighth Circuit · 1960
  3. Van Antwerp v. United StatesCourt of Appeals for the Ninth Circuit · 1937
  4. Philadelphia & Reading Corp. v. BeckCourt of Appeals for the Seventh Circuit · 1982
  5. Lehigh Portland Cement Co. v. United StatesUnited States Court of Claims · 1939

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