Legal Opinion
Sterling Wholesale Grocery Co. v. United States
District Court, N.D. Illinois
Decided October 16, 1930No. 281PublishedCited by 1 opinion
1Opinion of the Court
WOODWARD, District Judge.
Plaintiff, by this action, seeks to recover income and excess profits taxes for the year 1918. The plaintiff bases its right of recovery solely on the ground that the taxes were collected after the statutory period of limita tion.
*228The following schedule of important dates is helpful:
June 10, 1919—Tax return filed and amount of tax shown by return paid, viz. $7,315.59.
December 12, 1923—First waiver extending the time for the determination, assessment and collection of the tax to December 12, 1924.
February , 1924—Additional tax, involved. in this suit, assessed in the…
2Cases cited7 opinions
- Joy Floral Co. v. CommissionerCourt of Appeals for the D.C. Circuit · 1928
- Huntley v. GileCourt of Appeals for the Ninth Circuit · 1929
- Pictorial Printing Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1930
- Regla Coal Co. v. BowersDistrict Court, S.D. New York · 1929
- Daniel Reeves, Inc. v. AndersonCourt of Appeals for the Second Circuit · 1930
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States v. Southern Lumber Co.Court of Appeals for the Eighth Circuit · 1931