Legal Opinion
United States v. Spalding
Court of Appeals for the Ninth Circuit
Decided June 30, 1938No. 8648PublishedCited by 5 opinions
1Opinion of the Court
MATHEWS, Circuit Judge.
For the year 1930, appellee, Silsby M. Spalding, paid an income tax of $132,146.32. Thereafter, pursuant to § 3226 of the Revised Statutes, as amended by § *7021103(a) of the Revenue Act of 1932, 26 U.S.C.A. §§ 1672-1673, he claimed a refund of the entire amount of said tax, alleging that he had, in fact, no taxable net income in 1930. The claimed refund was granted to the extent of $4,404.27 only.
Thereafter, pursuant to § 3226, supra, and § 24(20) of the Judicial Code, 28 U.S.C.A. § 41(20), appellee brought suit against appellant, the United States,1 for $40,608.57 of…
2Cases cited22 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Blair v. CommissionerSupreme Court of the United States · 1937
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
- Helvering v. Elbe Oil Land Development Co.Supreme Court of the United States · 1938
- Helvering v. O'DONNELLSupreme Court of the United States · 1938
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3Cited by5 opinions
- Commissioner of Internal Revenue v. Southwest Exploration Company, a CorporationCourt of Appeals for the Ninth Circuit · 1955
- Spalding v. United StatesCourt of Appeals for the Ninth Circuit · 1938
- Anthony's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1946
- Southwest Exploration Co. v. CommissionerUnited States Tax Court · 1952
- Southwest Exploration Co. v. CommissionerUnited States Tax Court · 1952