Legal Opinion
Porter v. United States
District Court, D. Idaho
Decided June 23, 1927No. 1265PublishedCited by 5 opinions
1Opinion of the Court
CAVANAH, District Judge.
The commissioner of finance of the state of Idaho, as liquidating agent of the Citizens’ State Bank of Buhl, brings this suit to recover from the United States certain income taxes alleged to have been erroneously assessed and collected from the bank for the taxable years 1917,1918,1919, and 1920, under the income and excess profits tax provisions of the Revenue Act (43 Stat. 253). The tax was assessed on the net income determined by the Commissioner of Internal Revenue, upon reports made by the bank. Plaintiff insists that there was a loss during each year, instead of…
2Cases cited11 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- American Net & Twine Co. v. WorthingtonSupreme Court of the United States · 1891
- Eliot Nat. Bank v. GillCourt of Appeals for the First Circuit · 1914
- Tucker v. AlexanderCourt of Appeals for the Eighth Circuit · 1926
- National Bank of Commerce v. AllenCourt of Appeals for the Eighth Circuit · 1915
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- United States v. KlausnerCourt of Appeals for the Second Circuit · 1928
- M. A. Burns Mfg. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Bennett Glass & Paint Co. v. State Tax CommissionUtah Supreme Court · 1940
- Curtis Mfg. v. Plastic-ClipDistrict Court, D. New Hampshire · 1995
- Ferguson v. Fidelity Union Trust Co.Court of Appeals for the Third Circuit · 1928