Legal Opinion

Du Puy v. United States

United States Court of Claims

Decided April 1, 1929No. E-209PublishedCited by 15 opinions

1Opinion of the CourtGreen, Judge

This action is a suit to recover income taxes alleged to have been wrongfully assessed against the plaintiff for the years 1916, 1917, 1918, and 1919, as a deficiency. The plaintiff paid the amount of the deficiency assessment, filed a claim for refund, and asks judgment for the amount paid. The defendant pleads full settlement and compromise of the taxes involved, and also that the taxes wbre due and rightfully collected from the plaintiff.

The assessments involved grew out of transactions which the plaintiff had with certain corporations and for the most part pertained to income from…

2Cases cited9 opinions

  1. United States v. Child & Co.Supreme Court of the United States · 1871
  2. Wisconsin Marine & Fire Insurance Co. Bank v. WilkinWisconsin Supreme Court · 1897
  3. United States v. New York & Cuba Mail Steamship Co.Supreme Court of the United States · 1906
  4. McCormick v. City of St. LouisSupreme Court of Missouri · 1901
  5. Jones v. Casualty Co.Supreme Court of North Carolina · 1905

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3Cited by15 opinions

  1. Billy G. Asberry v. United States Postal ServiceCourt of Appeals for the Federal Circuit · 1982
  2. Urban Plumbing & Heating Co., an Oregon Corporation v. The United StatesUnited States Court of Claims · 1969
  3. Backus v. United StatesUnited States Court of Claims · 1932
  4. International Telephone & Telegraph Corp. v. United StatesUnited States Court of Claims · 1975
  5. McLain Plumbing & Electrical Service, Inc. v. United StatesUnited States Court of Federal Claims · 1993

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