Legal Opinion
United Thacker Coal Co. v. Commissioner of Int. Rev.
Court of Appeals for the First Circuit
Decided January 2, 1931No. 2436PublishedCited by 11 opinions
1Opinion of the Court
BINGHAM, Circuit Judge.
This is the petition of the United Thacker Coal Company to review an assessment against it of a deficiency excess profits tax .amounting to $30,095.44 for the period April 30, 1917, to December 20,1917.
The petitioner’s fiscal year began July 1, 1917, and ended June 30,1918, and its return of taxes for this period, due not later than August 30, 1918, was filed July 18, 1918. Under section 14(a) of the Revenue Act of 1916 (39 Stat. 772), as amended by the Revenue Act of 1917 (40 Stat. 300), the Commissioner, upon discovery within three years after the petitioner’s return…
2Cases cited3 opinions
- WP Brown & Sons Lumber Co. v. Com'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
- Aiken v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- Eastman v. McCartenSupreme Court of New Hampshire · 1899
3Cited by11 opinions
- Stern Bros. & Co. v. BurnetCourt of Appeals for the Eighth Circuit · 1931
- Sklarsky v. Great Atlantic & Pacific Tea Co.District Court, S.D. New York · 1931
- British Empire Steam Nav. Co. v. EltingCourt of Appeals for the Second Circuit · 1934
- Nowland Realty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
- L. J. Christopher Co. of Delaware v. CommissionerDistrict Court, District of Columbia · 1931
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