Legal Opinion
R. H. Stearns Co. v. United States
Supreme Court of the United States
Decided January 8, 1934No. 133PublishedCited by 364 opinions
1Opinion of the CourtJustice Cardozo
Upon the footing of an account stated the petitioner sues the Government for taxes overpaid.
Income and profits tax returns for the fiscal year ending July 31, 1917, were filed by the taxpayer in September, 1917. The tax shown by these returns as well as by amended returns for the same year was paid in full..
Income and profits tax returns for the fiscal year ending July 31, 1918, were filed in October, 1918, and again the tax was promptly paid.
Following the practice of the Bureau, the Commissioner proceeded to audit the returns to the end that the assessments might be increased or reduced…
2Cases cited22 opinions
- Bank of United States v. DandridgeSupreme Court of the United States · 1827
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Stange v. United StatesSupreme Court of the United States · 1931
- Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
- Imperator Realty Co. v. . TullNew York Court of Appeals · 1920
17 more not listed; retrieve them via the Exa API.
3Cited by364 opinions
- Stone v. WhiteSupreme Court of the United States · 1937
- Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1967
- Perlmutter v. CommissionerUnited States Tax Court · 1965
- Novella v. Hartford Accident & Indemnity Co.Supreme Court of Connecticut · 1972
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
359 more not listed; retrieve them via the Exa API.