Legal Opinion
Atkinson v. United States
District Court, D. Minnesota
Decided March 3, 1933No. 3009PublishedCited by 1 opinion
1Opinion of the Court
NORDBYE, District Judge.
It appears that Harold E. Atkinson filed income tax returns for the calendar years 1924 and 1926 with'the collector of internal revenue, paying tax thereon of $300.90 for the year 1924, and $13,591.62 for the year 1925. An audit was subsequently made of the 1924 and 1935 taxes, and on October 23, 1926, the plaintiff received from the internal revenue agent at St. Paul, a statement of certain adjustments which that office proposed to recommend. The question as to adjustments arose on account of the assessment by the government of a certain alleged profit received by the…
2Cases cited8 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
- United States v. KaufmanSupreme Court of the United States · 1878
- Red Wing Malting Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1926
- United States v. Savings BankSupreme Court of the United States · 1882
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3Cited by1 opinion
- Amicon v. United StatesUnited States Court of Claims · 1936