Legal Opinion
George S. Colton Elastic Web Co. v. White
District Court, D. Massachusetts
Decided October 14, 1936No. 5196PublishedCited by 3 opinions
1Opinion of the Court
BREWSTER, District Judge.
This case was heard on demurrer to the plaintiff’s amended declaration. The following material facts are alleged:
The plaintiff is a Massachusetts corporation engaged in the manufacture and sale of webbing. It has kept its accounts and prepared its returns on an accrual basis. It filed an income tax return for the year 1921 on the regular form prescribed by the Commissioner of Internal Revenue. Upon the net taxable income reported in this return, a tax in the amount of $24,184.02 was assessed against the plaintiff and duly paid by it. Thereafter, on August 12, 1925, a…
2Cases cited13 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- L. Loewy & Son v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Backus v. United StatesUnited States Court of Claims · 1932
- New York Life Ins. v. AndersonCourt of Appeals for the Second Circuit · 1920
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3Cited by3 opinions
- U.S.A., Internal Revenue Service v. TealCourt of Appeals for the Fifth Circuit · 1994
- Brast v. Winding Gulf Colliery Co.Court of Appeals for the Fourth Circuit · 1938
- George S. Colton Elastic Web Co. v. WhiteDistrict Court, D. Massachusetts · 1938