Legal Opinion
Ritter v. United States
Court of Appeals for the Third Circuit
Decided September 20, 1928No. 3798PublishedCited by 57 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
This was an action brought by Daniel Ritter to recover from the United States an overpayment in taxes for the year 1917 of $1,091.81, with interest. The case was argued on plaintiff’s complaint and defendant’s affidavit of defense, raising questions of law in the nature of. a demurrer under the Pennsylvania practice.
On April 1, 1918, plaintiff filed his tax return for 1917, showing a tax liability of $6,964.95, which was paid on June 7, 1918. On December 30, 1922, an examination of plaintiff’s books by Revenue Field Agent Timberlake disclosed the overpayment. The agent…
2Cases cited6 opinions
- Rock Island, Arkansas & Louisiana Railroad v. United StatesSupreme Court of the United States · 1920
- Cheatham v. United StatesSupreme Court of the United States · 1876
- Cooke v. United StatesSupreme Court of the United States · 1875
- Kings County Savings Institution v. BlairSupreme Court of the United States · 1886
- Walker v. United StatesU.S. Circuit Court for the District of Middle Alabama · 1905
1 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Kasten v. Saint-Gobain Performance Plastics Corp.Supreme Court of the United States · 2011
- Royal Indemnity Co. v. United StatesSupreme Court of the United States · 1941
- The Lesavoy Foundation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1956
- Charles D. REICH, Plaintiff-Appellant, v. DOW BADISCHE COMPANY and Dow Chemical Company, Defendants-AppelleesCourt of Appeals for the Second Circuit · 1978
- Murphy v. StateArizona Supreme Court · 1947
52 more not listed; retrieve them via the Exa API.