Legal Opinion
Diamond Alkali Co. v. Heiner
District Court, W.D. Pennsylvania
Decided February 10, 1930No. 5762PublishedCited by 5 opinions
1Opinion of the Court
GIBSON, District Judge.
This suit has been brought by the plaintiff against the defendant to recover alleged overpayments of 1918 and 1920 income taxes which were made over protest and pursuant to threats of distraint. A jury trial was waived by both parties.
The claim of the plaintiff asserts improper assessment and collection from it of taxes for the years 1918 and 1920. First, it is alleged that the Commissioner of Internal Revenue assessed against the plaintiff, and the defendant wrongfully collected from it, a sum which should have been credited to *648plaintiff as a reasonable deduction from…
2Cases cited1 opinion
- Diamond Alkali Co. v. HeinerDistrict Court, W.D. Pennsylvania · 1930
3Cited by5 opinions
- Cleveland Automobile Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1934
- Commissioner of Int. Rev. v. United States Ref. Corp.Court of Appeals for the Third Circuit · 1933
- Diamond Alkali Co. v. HeinerCourt of Appeals for the Third Circuit · 1932
- Central Iron & Steel Co. v. United StatesUnited States Court of Claims · 1934
- Cleveland Automobile Co. v. United StatesCourt of Appeals for the Sixth Circuit · 1934