Legal Opinion
American Glue Co. v. States
District Court, D. Massachusetts
Decided June 26, 1930No. 3510PublishedCited by 4 opinions
1Opinion of the Court
BREWSTER, District Judge.
In its petition the American Glue Company seeks to recover accrued income and excess profits taxes for the year 1917 in the amount of $223,263.89, which was collected on a warrant of distraint after the period of limitation established by the Revenue Act of 1921 (section 250(d), 42 Stat. 265) had expired.
A schedule of important dates follows:
1917 tax return filed........ May 1, 1918
Additional assessment ($173,-674.61)................Sept. 1920
Notice and demand for payment..................Nov. 6, 1920
Claim for abatement of $171,-223.81....-............ Nov. 15,1920
Seco…
2Cases cited21 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Campbell v. HoltSupreme Court of the United States · 1885
- Davis v. MillsSupreme Court of the United States · 1904
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
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3Cited by4 opinions
- United States v. Southern Lumber Co.Court of Appeals for the Eighth Circuit · 1931
- Wright & Taylor, Inc. v. LucasCourt of Appeals for the Sixth Circuit · 1930
- Pittsburgh Can Co. v. United StatesCourt of Appeals for the Third Circuit · 1940
- Sterling Wholesale Grocery Co. v. United StatesDistrict Court, N.D. Illinois · 1930