Legal Opinion
Little Four Oil & Gas Co. v. Lewellyn
Court of Appeals for the Third Circuit
Decided September 26, 1929No. 3980, 3981PublishedCited by 24 opinions
1Opinion of the Court
WOOLLEY, Circuit Judge.
The defendant Collectors of Internal Revenue (In office at different periods) assessed against the plaintiff company taxes at the corporation rate on its net income and profits for the years 1919 and 1920. The company paid the taxes under protest and after its claim {for refund had been made and rejected brought these suits to recover the same. On questions of law arising from the pleadings as though on demurrer under the Pennsylvania Practice Act, the District Court entered the judgments against the company which, by these appeals, it brings here for review. These…
2Cases cited8 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- Hecht v. MalleySupreme Court of the United States · 1924
- Crocker v. MalleySupreme Court of the United States · 1919
3 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Willis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Lucas v. Extension Oil Co.Court of Appeals for the Fifth Circuit · 1931
- Lansdowne Realty Trust v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1931
- Ittleson v. AndersonCourt of Appeals for the Second Circuit · 1933
- Tyson v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1931
19 more not listed; retrieve them via the Exa API.