Legal Opinion
Gove v. Nichols
District Court, D. Massachusetts
Decided January 19, 1928No. 2465PublishedCited by 4 opinions
1Opinion of the Court
BREWSTER, District Judge.
This is an action brought against a collector of internal revenue to recover an additional income tax assessed upon 1917 income, which tax was paid under protest. The case was presented upon an agreed statement of facts from which the following important dates appear:
April 1, 1918, date of filing tax return. March 26, 1923, date of additional assessment.
April 3, 1923, date of first demand upon plaintiff for the additional tax.
March 10, 1924, date of payment of tax. The agreed statement does not show whether any proceedings by distraint or otherwise were commenced by…
2Cases cited14 opinions
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
- Swift & Co. v. United StatesSupreme Court of the United States · 1884
- Sage v. United StatesSupreme Court of the United States · 1919
- Assessors v. OsbornesSupreme Court of the United States · 1870
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3Cited by4 opinions
- United States v. Southern Lumber Co.Court of Appeals for the Eighth Circuit · 1931
- Gotham Can Co. v. United StatesUnited States Court of Claims · 1930
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