Legal Opinion
Burden, Smith & Co. v. United States
District Court, M.D. Georgia
Decided November 1, 1928No. 54PublishedCited by 1 opinion
1Opinion of the Court
DEAVER, District Judge.
The facts in this case are not in dispute, and are contained in an agreed statement of facts. From the statement the following appears: Return (1918 taxes), May 23, 1919; assessment, August 30, 1919; claim in abatement, November 1, 1919; claim for credit, January 28, 1920; claim for credit rejected March 17, 1922; claim for abatement denied April 29, 1922; tax paid August 10, 1925; claim for refund, September 5, 1925; claim for refund denied March 25, 1926; suit filed November 23, 1927.
The five-year period for collection of the tax expired on May 23, 1924. When the tax…
2Cases cited2 opinions
- Bowers v. New York & Albany Lighterage Co.Supreme Court of the United States · 1927
- Bowers, Collector of Internal Revenue v. New York & Albany Lighterage Co. Same v. Seaman. Same v. FullerSupreme Court of the United States · 1927
3Cited by1 opinion
- Bessemer Coal & Coke Co. v. HeinerDistrict Court, W.D. Pennsylvania · 1929