Legal Opinion
Gould Securities Co. v. United States
Court of Appeals for the Second Circuit
Decided May 9, 1938No. 269PublishedCited by 14 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The predecessor of the appellant, the Gould Coupler Company, which is for present purposes to be treated as one with the appellant, was ' assessed, and it paid, income taxes for the year 1925 in an amount which is now claimed to have been excessive. It has brought this suit under the Tucker Act, 28 U.S.C.A. § 41 (20), and has recovered a judgment for the overpayment claimed with interest. The government has appealed.
The dispute came about in this way. In 1915 the Gould Storage Battery Company owed the Gould Coupler Company on open account, a debt which with interest…
2Cases cited7 opinions
- Burnet v. LoganSupreme Court of the United States · 1931
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Dooley v. PeaseSupreme Court of the United States · 1901
- Mount v. CommissionerCourt of Appeals for the Second Circuit · 1931
- United States v. TillinghastCourt of Appeals for the First Circuit · 1934
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Philadelphia Park Amusement Co. v. United StatesUnited States Court of Claims · 1954
- Ketler v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1952
- Mitchell v. CommissionerUnited States Tax Court · 1976
- Society Brand Clothes, Inc. v. CommissionerUnited States Tax Court · 1952
- Kuchman v. CommissionerUnited States Tax Court · 1952
9 more not listed; retrieve them via the Exa API.