Legal Opinion
Staten Island Hygeia Ice & Cold Storage Co. v. United States
District Court, E.D. New York
Decided August 17, 1934No. L-5163PublishedCited by 2 opinions
1Opinion of the Court
CAMPBELL, District Judge.
This case was brought on the law side of - this court, under the provisions of section 24, par. 20, of the Judicial Code, as amended by the Act of February 24, 1925, c. 309, 43 Stat. 972 (28 USCA § 41 (20), to recover income and excess profits taxes alleged to have been overpaid by the plaintiff for the year 1918.
Such taxes were the result of an additional assessment levied by the Commissioner of Internal Revenue, and collected in 1926, 1928, and 1929.
On November 16, 1933, an order was made by another judge of this court transferring the case to the equity calendar.
The…
2Cases cited30 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Russell v. United StatesSupreme Court of the United States · 1929
- Bloomquist v. . FarsonNew York Court of Appeals · 1918
- Radich v. HutchinsSupreme Court of the United States · 1877
- Berry v. American Central Insurance Co. of St. LouisNew York Court of Appeals · 1892
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3Cited by2 opinions
- In re Marriage of SmithColorado Court of Appeals · 2024
- Bridgeport Music Inc v. UMG RecordingsCourt of Appeals for the Sixth Circuit · 2009