Legal Opinion
Lincoln Chemical Co. v. Edwards
Court of Appeals for the Second Circuit
Decided February 5, 1923No. 33PublishedCited by 16 opinions
1Opinion of the Court
ROGERS, Circuit Judge.
This action was brought by a New York corporation against the collector of internal revenue in the Second district of New York to recover the sum of $6,434.35 additional income and excess profits tax assessed by the Commissioner of Internal Revenue for the fiscal year ending December 31, 1917, which was paid under protest on April 9, 1919. It is alleged that the payment *459was made under compulsion, and in order to avoid the distraint and sale of plaintiff’s property and other legal proceedings; and it appears that on May 2, 1919, the plaintiff filed a claim tor refund, and…
2Cases cited6 opinions
- LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
- United States v. Cerecedo Hermanos Y CompañiaSupreme Court of the United States · 1908
- United States v. HealeySupreme Court of the United States · 1895
- Robertson v. DowningSupreme Court of the United States · 1888
- State ex rel. Cunningham v. Board of AssessorsSupreme Court of Louisiana · 1899
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Simmons Co. v. CommissionerUnited States Board of Tax Appeals · 1927
- FEEDERS'SUPPLY CO. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- Columbia Theatre Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Sioux City Stock Yards Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1932
- May Broadcasting Co. v. CommissionerUnited States Tax Court · 1960
11 more not listed; retrieve them via the Exa API.