Legal Opinion
Ronald Press Co. v. Shea
Court of Appeals for the Second Circuit
Decided August 15, 1940No. 344PublishedCited by 10 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The plaintiff is a New York corporation which claimed in its income tax returns for the fiscal years ended March 31, 1929, and March 31, 1930, respectively deductions which were disallowed by the Commissioner of Internal Revenue who thereupon determined deficiencies that were duly paid by the plaintiff to Charles W. Anderson, then Collector of Internal Revenue for the Third District of New York. Claims for refund were filed and disallowed in due course. Thereupon, this suit to recover the taxes so paid was brought and later became one against the defendant as…
2Cases cited7 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Snead v. ElmoreCourt of Appeals for the Fifth Circuit · 1932
- Weagant v. BowersCourt of Appeals for the Second Circuit · 1932
- Dascomb v. McCuenCourt of Appeals for the Second Circuit · 1934
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Scovill Manufacturing Company v. John J. Fitzpatrick, Collector of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1954
- Powell v. KopmanDistrict Court, S.D. New York · 1981
- Anthony Campagna and Marie P. Campagna v. United StatesCourt of Appeals for the Second Circuit · 1961
- United States v. Burrows Bros.Court of Appeals for the Sixth Circuit · 1943
- England v. United StatesDistrict Court, E.D. Illinois · 1958
5 more not listed; retrieve them via the Exa API.