Legal Opinion
Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. Fuller
Supreme Court of the United States
Decided February 21, 1927No. 366, 367, 368PublishedCited by 137 opinions
1Opinion of the CourtJustice Butler
In No. 366, respondent, March 26, 1918, filed its return of income and excess-profits taxes for 1917 and paid the amount shown due. Shortly before the expiration of five years after the return the commissioner asséssed and the collector demanded payment of additional income and excess-profits taxes. Respondent refused to pay. More than five years after the return the collector dis-trained and sold personal property of the respondent to pay the amount claimed.
In No. 367, respondent, February 28, 1917, filed his return of income taxes for 1916 and paid the amount shown due. Later an additional…
2Cases cited10 opinions
- Hale v. HenkelSupreme Court of the United States · 1906
- Den Ex Dem. Murray v. Hoboken Land & Improvement Co.Supreme Court of the United States · 1856
- Shwab v. DoyleSupreme Court of the United States · 1922
- United States v. Oregon Lumber Co.Supreme Court of the United States · 1922
- Eidman v. MartinezSupreme Court of the United States · 1902
5 more not listed; retrieve them via the Exa API.
3Cited by137 opinions
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Officemax, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 2005
- Rank v. (Krug) United StatesDistrict Court, S.D. California · 1956
- Greylock Mills v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- United States v. HavnerCourt of Appeals for the Eighth Circuit · 1939
132 more not listed; retrieve them via the Exa API.