Legal Opinion
Liberty Baking Co. v. Heiner
District Court, W.D. Pennsylvania
Decided May 11, 1929No. 5873PublishedCited by 9 opinions
1Opinion of the Court
SCHOONMAKER, District Judge.
This is an action fe> recover additional income and profits taxes for the year 1918, alleged to have been illegally collected by the defendant from the plaintiff, as well as certain over-payments of taxes for the years 1919, 1920, and 1921, alleged to have been unlawfully applied by the Commissioner of Internal Revenue to the credit of the 1918 taxes. A jury trial was waived, and the ease was heard on the pleadings and proofs.
There is involved in the suit: (1) The validity of two waivers purporting to be executed by the plaintiff and thei Commissioner of Internal…
2Cases cited3 opinions
- United States v. CrookCourt of Appeals for the Fifth Circuit · 1927
- Bank of Commerce v. RoseDistrict Court, N.D. Georgia · 1928
- Florsheim Bros. Dry Goods Co. v. United StatesDistrict Court, W.D. Louisiana · 1928
3Cited by9 opinions
- Independent I. & C. Storage Co. v. Commissioner of Int. Rev.Court of Appeals for the Fifth Circuit · 1931
- Philip Carey Mfg. Co. v. DeanCourt of Appeals for the Sixth Circuit · 1932
- Union Bed & Spring Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
- Heffernan v. AlexanderDistrict Court, W.D. Oklahoma · 1931
- Piedmont Wagon & Mfg. Co. v. United StatesUnited States Court of Claims · 1934
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