Legal Opinion
De Haven Mfg. Co. v. United States
District Court, E.D. New York
Decided April 4, 1929PublishedCited by 3 opinions
1Opinion of the Court
COOPER, Acting District Judge.
Plaintiff brings suit to' have its income taxes for 10 months of its fiscal year ending February 28, 1919, redetermined pursuant to the provisions of section 204(b) of the Revenue Law of 1918 (40 Stat. 1061).
Plaintiff is a corporation. It keeps its books of account and makes its income tax returns on the basis of a fiscal year ending on the last day of February of each year. During the fiscal year ending February 28, 1919, its net income was $83,181.27, and it paid an income and excess profits tax thereon of $30,242.54. During the fiscal year ending February 29,…
2Cases cited6 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Knowlton v. MooreSupreme Court of the United States · 1900
- Heydenfeldt v. Daney Gold and Silver Mining Co.Supreme Court of the United States · 1877
- Bankers' Trust Co. v. BowersCourt of Appeals for the Second Circuit · 1923
- United States v. Carroll Chain Co.District Court, S.D. Ohio · 1925
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Waterman S. S. Corp. v. United States Smelting, Refining & Mining Co.Court of Appeals for the Fifth Circuit · 1946
- Dalton v. BowersCourt of Appeals for the Second Circuit · 1932
- Corrugated Bar Co. v. GageDistrict Court, W.D. New York · 1931