Legal Opinion
Wausau Sulphate Fibre Co. v. United States
United States Court of Claims
Decided May 4, 1931No. J-618PublishedCited by 7 opinions
1Opinion of the Court
GREEN, Judge.
The plaintiff overpaid its income and profits taxes for the year 1920 in the sum of $22,753.40, and now brings this suit to recover that amount. The defense is that the claim for refund was not filed until after the period of limitations had expired.
It appears that plaintiff had filed a waiver on October 10, 1925, effective until December 31, 1926, which, under section 284 (g) of the Revenue Act of 1926 (26 USCA § 1065 (g), served to extend the time for the filing of a claim for refund to April 1, 1927. But this was the latest date at which it could be filed, and there is no…
2Cases cited4 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
- Sugar Land Ry. Co. v. United StatesUnited States Court of Claims · 1931
- Stauffer, Eshleman & Co. v. United StatesUnited States Court of Claims · 1928
3Cited by7 opinions
- McKesson & Robbins, Inc. v. EdwardsCourt of Appeals for the Second Circuit · 1932
- Taber v. United StatesCourt of Appeals for the Eighth Circuit · 1932
- Angelus Milling Co. v. NunanCourt of Appeals for the Second Circuit · 1944
- H. Lissner Co. v. United StatesUnited States Court of Claims · 1931
- National Cattle Loan Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1932
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