Legal Opinion
Inland Products Co. v. Blair
Court of Appeals for the Fourth Circuit
Decided April 9, 1929No. 2811PublishedCited by 19 opinions
1Opinion of the CourtParker, Circuit Judge
(after stating the facts as above). There is but one ques tion in the case, and that is whether- the government, after returning to a taxpayer’ money which through mistake he has paid as taxes, may readjust his income tax returns, so as to eliminate the deduction claimed from his gross income on account of such payment. The government contends that it can. The taxpayer controverts this position, and says that the deduction should he allowed to remain as it is, and that the refund should be returned as income for the year in which it is received. Since in this ease the tax rate of that year…
2Cases cited7 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Lewellyn v. Electric Reduction Co.Supreme Court of the United States · 1927
- National Bank of Commerce v. AllenCourt of Appeals for the Eighth Circuit · 1915
- Fox v. EdwardsCourt of Appeals for the Second Circuit · 1923
- Monroe Cider Vinegar & Fruit Co. v. RiordanCourt of Appeals for the Second Circuit · 1922
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Leach v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1931
- Ben Bimberg & Co. v. HelveringCourt of Appeals for the Second Circuit · 1942
- Commissioner of Internal Revenue v. Central United Nat. BankCourt of Appeals for the Sixth Circuit · 1938
- Helvering v. Cannon Valley Milling Co.Court of Appeals for the Eighth Circuit · 1942
- Cooperstown Corp. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1944
14 more not listed; retrieve them via the Exa API.