Legal Opinion

Colorado Milling & Elevator Co. v. Howbert

Court of Appeals for the Tenth Circuit

Decided March 28, 1932No. 575PublishedCited by 34 opinions

1Opinion of the Court

KEN HAMER, District Judge.

This is an appeal from a judgment dismissing an action brought against the collector of internal revenue by the Colorado Milling & Elevator Company to recover $15,-196.87, with interest from March 8, 1923, representing an amount paid as interest on unpaid income and excess profits taxes for the fiscal year ending June 30, 1917, which were erroneously assessed against appellant.

This ease was not tried on its merits, but demurrers were sustained to the original complaint and the amendment thereafter filed thereto. Appellant filed a second amended complaint, which the…

2Cases cited7 opinions

  1. Big Diamond Mills Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1931
  2. Proper v. John Bene & Sons, Inc.District Court, E.D. New York · 1923
  3. United States v. Skinner & Eddy CorporationDistrict Court, W.D. Washington · 1925
  4. Armour v. RenakerCourt of Appeals for the Sixth Circuit · 1913
  5. Goldsmith v. Standard Chemical Co.Court of Appeals for the Eighth Circuit · 1927

2 more not listed; retrieve them via the Exa API.

3Cited by34 opinions

  1. Brown & Williamson Tobacco Corp. v. United StatesCourt of Appeals for the Sixth Circuit · 1953
  2. Robbins Tire & Rubber Co. v. CommissionerUnited States Tax Court · 1969
  3. James Jonathan Mapp v. The Board of Education of the City of Chattanooga, Tennessee, James Jonathan Mapp, Plaintiffs-Cross-Appellees v. The Board of Education of the City of Chattanooga, Tennessee, Defendants-Cross-AppellantsCourt of Appeals for the Sixth Circuit · 1963
  4. Staten Island Hygeia Ice & Cold Storage Co. v. United StatesCourt of Appeals for the Second Circuit · 1936
  5. West Publishing Co. Employees' Preferred Stock Ass'n v. United StatesUnited States Court of Claims · 1972

29 more not listed; retrieve them via the Exa API.

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