Legal Opinion
Regla Coal Co. v. Bowers
District Court, S.D. New York
Decided November 13, 1929PublishedCited by 14 opinions
1Opinion of the Court
MACK, Circuit Judge.
Motions for judgment on the pleadings in five eases. The facts as alleged in the complaint and admitted in the answer in the Regia Company Case raise the identical legal questions involved in eaeh. of the other eases.
In the Regla Case plaintiff, on May 1, 1918, filed its income and excess profits tax return for the fiscal year ending June 30, 1917, and was duly assessed and paid the sum of $6,867.94 as taxes for that year. On April 18, 1923, it received a bill for an additional assessment of $16,679.80; it appealed to the Special Assessment Section of the Income Tax Unit…
2Cases cited18 opinions
- Campbell v. HoltSupreme Court of the United States · 1885
- Davis v. MillsSupreme Court of the United States · 1904
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- United States v. Heinszen & Co.Supreme Court of the United States · 1907
13 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Oak Worsted Mills v. United StatesUnited States Court of Claims · 1929
- In Re the Arbitration of Certain Differences Between Lummus Co. & Commonwealth Oil Refining Co.District Court, S.D. New York · 1961
- Trustees for Ohio & Big Sandy Coal Co. v. Com'r of Int. Rev.Court of Appeals for the Fourth Circuit · 1930
- WP Brown & Sons Lumber Co. v. Com'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 1930
- United States v. Southern Lumber Co.Court of Appeals for the Eighth Circuit · 1931
9 more not listed; retrieve them via the Exa API.