Legal Opinion
Art Metal Const. Co. v. United States
Court of Appeals for the Second Circuit
Decided February 2, 1931No. 213PublishedCited by 9 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
In 1919 the plaintiff filed a return for its income and profits tax, showing more than five hundred thousand dollars to be duo, all of which it paid in that year. Later, at the request of the Commissioner it filed four waivers; the first on December 18, 1923, which expired on December 18, 1924; the next on January 19, 1925; the other two within the time of expiration of the preceding one. Thus, with the exception of the interval between December 18, 1924, and January 19, 1925, the extension of the Commissioners time was continuous up to December 31, 1927. On February…
2Cases cited12 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Red Wing Malting Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1926
- Tucker v. AlexanderCourt of Appeals for the Eighth Circuit · 1926
- Union & New Haven Trust Co. v. EatonDistrict Court, D. Connecticut · 1927
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Federal Deposit Insurance v. Board of Finance & Revenue of CommonwealthSupreme Court of Pennsylvania · 1951
- McKesson & Robbins, Inc. v. EdwardsCourt of Appeals for the Second Circuit · 1932
- Lancaster Cotton Mills v. United StatesUnited States Court of Claims · 1932
- National Cattle Loan Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1932
- American Nat. Ins. v. BassCourt of Appeals for the Fifth Circuit · 1934
4 more not listed; retrieve them via the Exa API.