Legal Opinion

Keasbey & Mattison Co. v. United States

Court of Appeals for the Third Circuit

Decided February 8, 1944No. 8197PublishedCited by 22 opinions

1Opinion of the Court

JONES, Circuit Judge.

This is an appeal by the plaintiff taxpayer from a judgment in favor of the defendant entered by the court below in a suit to recover a portion of the income taxes which the plaintiff was required to pay for its fiscal year ending March 31, 1938. The Commissioner of Internal Revenue having determined a deficiency in tax for the year in question, -the taxpayer submitted to an immediate assessment thereof, paid the additional taxes under protest and instituted the suit here involved after the Commissioner had rejected its claim for refund. The case was' tried to the court…

2Cases cited7 opinions

  1. North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
  2. Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
  3. Brown v. HelveringSupreme Court of the United States · 1934
  4. Commissioner of Int. Rev. v. Cleveland Trinidad Pav. Co.Court of Appeals for the Sixth Circuit · 1932
  5. Shoemaker-Nash, Inc. v. CommissionerUnited States Board of Tax Appeals · 1940

2 more not listed; retrieve them via the Exa API.

3Cited by22 opinions

  1. Blaine Johnson and His Wife, Evelyn K. Johnson v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1956
  2. John R. Hansen and Shirley G. Hansen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
  3. Texas Trailercoach, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
  4. Long Poultry Farms, Incorporated v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
  5. J. H. Schaeffer, Jr., and Opal R. Schaeffer v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958

17 more not listed; retrieve them via the Exa API.

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