United States v. Kellogg
Court of Appeals for the Second Circuit
Appeal from the District Court of the United States for tbe Southern District of New York. In the matter of the bankruptcy of the General Film Corporation. An order of the referee disallowing claims of the United States for taxes was affirmed by the District Court, and the United States appeals.
1Opinion of the Court
WARD, Circuit Judge.
September 23 and December 23, 1919, the United States filed two proofs of claim against the General Film Corporation, bankrupt, under the Act of October 13, 1913, for income tax in the sum of $11,395 with interest in addition to the amount paid by the corporation for the year ending December 31, 1914, and for in*904come tax in the sum of $4,433.81 with interest assessed by the Commissioner of Internal Revenue in addition to the amount returned by the corporation for the year ending December 31, 1915.
The additional tax claimed for 1914 never was assessed, and the time for…
2Cases cited5 opinions
- Whitney v. DresserSupreme Court of the United States · 1906
- Guarantee Title & Trust Co. v. Title Guaranty & Surety Co.Supreme Court of the United States · 1912
- Clinkenbeard v. United StatesSupreme Court of the United States · 1874
- In re DresserCourt of Appeals for the Second Circuit · 1905
- United States v. Nebraska Distilling Co.Court of Appeals for the Seventh Circuit · 1897
3Cited by26 opinions
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- In re AndersonCourt of Appeals for the Second Circuit · 1922
- Cohen v. United StatesCourt of Appeals for the First Circuit · 1940
- Wiggin Terminals, Inc. v. United StatesCourt of Appeals for the First Circuit · 1929
- In Re Clayton MagazinesCourt of Appeals for the Second Circuit · 1935
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