Legal Opinion
Roy & Titcomb, Inc. v. United States
United States Court of Claims
Decided April 7, 1930No. K Â 48PublishedCited by 8 opinions
1Opinion of the Court
LITTLETON, Judge.
This is a suit to recover $5,720.42, corporation income and profits tax, and $781.25, interest thereon, paid in July and August, 1926. The basis of plaintiff’s claim is that the tax and interest were paid after the expiration of the period of limitation for their collection. The defendant insists that under sections 607 and 611 of the Revenue Act of 1928 (26 USCA §§ 2607, 2611) no recovery can be had.
We think the claim of plaintiff that the tax was barred at the time it was collected is without merit. Plaintiff argues that at the time the written consent was entered into…
2Cases cited7 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Russell v. United StatesSupreme Court of the United States · 1929
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- Greylock Mills v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Crown Willamette Paper Co. v. McLaughlinCourt of Appeals for the Ninth Circuit · 1936
- Sabin v. United StatesUnited States Court of Claims · 1930
- United States v. Southern Lumber Co.Court of Appeals for the Eighth Circuit · 1931
- Washington Coal & Coke Co. v. HeinerDistrict Court, W.D. Pennsylvania · 1930
- Solomon v. HeinerDistrict Court, W.D. Pennsylvania · 1930
3 more not listed; retrieve them via the Exa API.