Legal Opinion
Graham & Foster v. Goodcell
Supreme Court of the United States
Decided January 26, 1931No. 36. NO. 519; NOS. 463 AND 529; NO. 565; NOS. 104, 105, 323, AND 337PublishedCited by 231 opinions
1Opinion of the CourtChief Justice Hughes
delivered the opinion of the Court..
These cases involve the question of the effect' and validity of section 611, which is to be read ;n connection with section 607, of the Revenue Act of 1928 (c. 852, 45 Stat. 791, 874, 875). 1
No. 36, Graham et al. v. Goodcell, is typical of this group of cases. On March 22, 1918, petitioners filed their partnership income and .excess-profits tax returns for the year 1917 and paid the taxes thereby shown to, be due. Additional taxes were assessed by the Commissioner of Internal Revenue in January, 1920. The petitioners filed a claim for the abatement of this…
2Cases cited54 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Fong Yue Ting v. United StatesSupreme Court of the United States · 1893
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Blodgett v. HoldenSupreme Court of the United States · 1927
- Wood v. United StatesSupreme Court of the United States · 1842
49 more not listed; retrieve them via the Exa API.
3Cited by231 opinions
- Lindh v. MurphySupreme Court of the United States · 1997
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Addison v. Holly Hill Fruit Products, Inc.Supreme Court of the United States · 1944
- Milliken v. United StatesSupreme Court of the United States · 1931
226 more not listed; retrieve them via the Exa API.