Legal Opinion
Smith v. United States
District Court, S.D. West Virginia
Decided December 15, 1936No. 3153PublishedCited by 1 opinion
1Opinion of the Court
McCLINTIC, District Judge.
This is a suit instituted under the Tucker Act (28 U.S.C.A. § 41(20) by Harrison B. Smith against the United States of America to recover the sum of $5,309.29, *354with interest thereon at 6 per cent, from July 5, 1932, on account of the alleged overpayment of income and excess profits taxes for the year 1922. The two controversial issues remaining in the case are whether the amounts received by petitioner in 1922 paid pursuant to a contract with the Lasher Trustees dated December 15, 1896, and pursuant to a contract with William G. W. Iaeger dated October 7, 1898,…
2Cases cited9 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Lynch v. Alworth-Stephens Co.Supreme Court of the United States · 1925
- Helvering v. Twin Bell Oil SyndicateSupreme Court of the United States · 1934
- United States v. Biwabik Mining Co.Supreme Court of the United States · 1918
- Merle-Smith v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Somont Oil Co. v. CommissionerUnited States Tax Court · 1991