Legal Opinion
Mutual Lumber Co. v. Poe
Court of Appeals for the Ninth Circuit
Decided November 10, 1930No. 6143PublishedCited by 7 opinions
1Opinion of the Court
WILBUR, Circuit Judge.
This action was brought by the appellant to recover $30,770.37 deficiency income taxes paid by it to the government on April 26, 1927, for the years 1920 and 1921. The sole question presented by the record, as stated by the appellant, is whether or not the statutory period of limitation for the assessment of such taxes had expired at the time assessment was made, on March 5,1927. The time for the assessment of the deficiency would have expired for the year 1920 on the 14th of April, 1926, and for the taxes of 1921 on the 14th of June, 1926. (Section 277(a) (2), Revenue…
2Cases cited2 opinions
- United States v. Savings BankSupreme Court of the United States · 1882
- Veeder v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1929
3Cited by7 opinions
- Mutual Lumber Co. v. PoeCourt of Appeals for the Ninth Circuit · 1933
- William C. Atwater & Co. v. BowersDistrict Court, S.D. New York · 1934
- Maffitt v. BeckerCourt of Appeals for the Eighth Circuit · 1933
- Mutual Lumber Co. v. PoeDistrict Court, W.D. Washington · 1932
- Mutual Lumber Co. v. PoeCourt of Appeals for the Ninth Circuit · 1931
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