Legal Opinion
United States v. Memphis Cotton Oil Co.
Supreme Court of the United States
Decided January 9, 1933No. 308PublishedCited by 440 opinions
1Opinion of the CourtJustice Caedozo
' Respondent, the plaintiff in the court below, brought suit against- the United States in the Court of Claims to recover overpayments of incomes taxes for the years 1922 and 1923. The government opposed recovery upon the ground that the claims filed with the Commissioner of Internal Revenue for the refund of the tax were too general and indefinite to comply with the provisions of the statutes, and regulations, and that amendment came too late. The Court of Claims gave judgment in favor of the taxpayer. 59 F. (2d) 276. A writ of certiorari brings the case here.
The central question in the…
2Cases cited13 opinions
- Baltimore Steamship Co. v. PhillipsSupreme Court of the United States · 1927
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Chicago, Rock Island & Pacific Railway Co. v. SchendelSupreme Court of the United States · 1926
- New York Central & Hudson River Railroad v. KinneySupreme Court of the United States · 1922
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3Cited by440 opinions
- United Mine Workers of America v. GibbsSupreme Court of the United States · 1966
- Davis v. PassmanSupreme Court of the United States · 1979
- Gully v. First Nat. Bank in MeridianSupreme Court of the United States · 1936
- Santa Clara Pueblo v. MartinezSupreme Court of the United States · 1978
- American Fire & Casualty Co. v. FinnSupreme Court of the United States · 1951
435 more not listed; retrieve them via the Exa API.