Legal Opinion
United States v. A. S. Kreider Co.
Supreme Court of the United States
Decided May 26, 1941No. 853PublishedCited by 60 opinions
1Opinion of the CourtJustice Murphy
In 1921, respondent filed its income tax return for 1920, disclosing tax liability of $52,481.97, which it paid in full. Thereafter, and prior to June 15,1926', it executed a waiver extending until December 31,1926, the time for audit and possible additional assessment of taxes. On July 26,1926, respondent paid a deficiency assessment of $1,362.50. Almost three years later, on March 23,1929, respondent filed a claim for refund of $53,844.47, the entire amount of taxes paid for 1920.
The Commissioner found that respondent had overpaid its 1920 taxes in the sum of $14,833.68. In October, 1929,…
2Cases cited13 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Sturm v. BokerSupreme Court of the United States · 1893
- Toland v. SpragueSupreme Court of the United States · 1838
- Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
- Daube v. United StatesSupreme Court of the United States · 1933
8 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- Local 28 of the Sheet Metal Workers' International Ass'n v. Equal Employment Opportunity CommissionSupreme Court of the United States · 1986
- United States v. Clintwood Elkhorn Mining Co.Supreme Court of the United States · 2008
- RadioShack Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2009
- United States v. Yu KikumuraCourt of Appeals for the Third Circuit · 1991
- United Sand and Gravel Contractors, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1980
55 more not listed; retrieve them via the Exa API.