Legal Opinion
United States v. Briggs Mfg. Co.
Court of Appeals for the Second Circuit
Decided April 7, 1930No. 294PublishedCited by 4 opinions
1Opinion of the Court
MANTON, Circuit Judge. '
This action is to recover income and profit taxes alleged to have been illegally collected for the year 1918. The basis of the action is a claim of erroneous computation by the Commissioner of Internal Revenue in deducting from gross income allowable on account of amortization the cost of certain facilities claimed to have been constructed for the production of war materials within section 234 (a) and (8) of the 1918 Revenue Act (40 Stat. 1077). Judgment was entered for the appellee for $9,655.27. Appellee is a Connecticut corporation having a manufacturing plant…
2Cases cited5 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Brewster v. GageSupreme Court of the United States · 1930
- Boske v. ComingoreSupreme Court of the United States · 1900
- Logan v. DavisSupreme Court of the United States · 1914
- Elliott v. United StatesDistrict Court, D. Maine · 1926
3Cited by4 opinions
- Diamond Alkali Co. v. HeinerCourt of Appeals for the Third Circuit · 1932
- Kelly-Springfield Tire Co. v. United StatesCourt of Appeals for the Third Circuit · 1940
- McKeesport Tin Plate Co. v. HeinerDistrict Court, W.D. Pennsylvania · 1933
- Standard Refractories Co. v. United StatesUnited States Court of Claims · 1937