Pacific Mills v. Nichols
Court of Appeals for the First Circuit
1Opinion of the Court
MORTON, Circuit Judge.
This is an appeal by the plaintiff from a judgment for the defendant in an action brought to recover income and profits taxes for the year 1918. The District Court did not go into the merits of the controversy. It heard the ease only on the defendant’s plea that the action was barred by the statute of limitations applicable thereto. On the facts, about which there was eventually no dispute, the District Judge ruled that the action could not be maintained. The question before us is whether that ruling was right.
The taxes in question, amounting to $334,-822, were paid as…
2Cases cited7 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- Finn v. United StatesSupreme Court of the United States · 1887
- Bemis Bro. Bag Co. v. United StatesSupreme Court of the United States · 1933
- United States v. Henry Prentiss & Co.Supreme Court of the United States · 1933
- B. Altman & Co. v. United StatesUnited States Court of Claims · 1930
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3Cited by22 opinions
- Charlson Realty Company v. The United StatesUnited States Court of Claims · 1967
- Lomax Ex Rel. Lomax v. United StatesDistrict Court, E.D. Pennsylvania · 1957
- Southeast Bank of Orlando v. United StatesUnited States Court of Claims · 1982
- Einson-Freeman Co. v. CorwinCourt of Appeals for the Second Circuit · 1940
- Exchange and Savings Bank of Berlin v. United StatesDistrict Court, D. Maryland · 1964
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