Legal Opinion
United States v. CLEVELAND, P. & ER CO.
Court of Appeals for the Sixth Circuit
Decided July 1, 1930No. 5451PublishedCited by 22 opinions
1Opinion of the Court
MACK, Circuit Judge.
Appeal from a judgment for defendant entered on the pleadings in an action by the United States under section 283(j) of the Revenue Act of 1926 (44 Stat. 9, 65, 26 USCA § 1064(j) to recover income and profits taxes for the years 1918 and 1919. The 1926 act provided that when, prior to its effective date, a hearing was had before the Board of Tax Appeals, there could be no review by the Circuit Court of Appeals but that the Commissioner might within one year bring suit for the collection of any amount disallowed by the Board. In such a suit, the findings of the Board are…
2Cases cited24 opinions
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
- In re Temtor Corn & Fruit Products Co.District Court, E.D. Missouri · 1924
- Alameda Inv. Co. v. McLaughlinCourt of Appeals for the Ninth Circuit · 1929
- Commissioner of Internal Revenue v. Adolph Hirsch & Co.Court of Appeals for the Second Circuit · 1929
19 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Commissioner of Internal Revenue v. Liberty Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1932
- BANKERS'MORTG. CO. OF TOPEKA, KAN. v. McCombCourt of Appeals for the Tenth Circuit · 1932
- TUNNEL RR v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1932
- In Re Heatron, Inc.United States Bankruptcy Court, W.D. Missouri · 1983
- Autosales Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1930
17 more not listed; retrieve them via the Exa API.