Legal Opinion
Hampton & L. F. Ry. Co. v. Noel
District Court, E.D. Virginia
Decided June 13, 1924No. 3957PublishedCited by 3 opinions
1Opinion of the Court
GRONER, District Judge.
This is an action brought by the plaintiff to recover back from the United States the sum of $4,497.13, income and excess profits taxes paid for the year 1918, and alleged to have been erroneously assessed and collected, under the provisions of the Revenue Act of 1918 (40 Stat. 1057). By agreement of the parties the case was submitted to the court on the declaration, answer, and an agreed statement of facts.
The facts show that plaintiff, hereinafter spoken of as the railway, is a public service corporation, organized under the laws of Virginia in February, 1917. Between…
2Cases cited3 opinions
- Duplex Printing Press Co. v. DeeringSupreme Court of the United States · 1921
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- Germantown Trust Co. v. LedererCourt of Appeals for the Third Circuit · 1920
3Cited by3 opinions
- Pierce Oil Corp. v. CommissionerUnited States Board of Tax Appeals · 1935
- Texas Pipe Line Co. v. United StatesUnited States Court of Claims · 1932
- Pierce Oil Corp. v. CommissionerUnited States Board of Tax Appeals · 1935