Legal Opinion
McDonnell v. United States
United States Court of Claims
Decided May 31, 1932No. L-14PublishedCited by 5 opinions
1Opinion of the Court
LITTLETON, Judge.
This suit was instituted by the former partners of the dissolved partnership of McDonnell & Truda to recover $29,748.40, being excess profits tax of $24,863.28 for the calendar year, and interest of $4,885.12 thereon paid September 29, 1926. Refund claims were timely filed and were rejected within two years immediately preceding institution of this suit. It is alleged that the tax and interest were collected after the expiration of tile statute of limitation of five years, and this contention is predicated upon the claim that the partnership return of income, form 1065, filed…
2Cases cited4 opinions
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Clement Gunn v. The United States of AmericaSupreme Court of the United States · 1926
- Beam v. HamiltonCourt of Appeals for the Sixth Circuit · 1923
- Rockland & Rockport Lime Corp. v. HamDistrict Court, D. Maine · 1930
3Cited by5 opinions
- People v. Universal Film Exchanges, Inc.California Supreme Court · 1950
- United States v. TillinghastCourt of Appeals for the First Circuit · 1934
- Atterbury v. United StatesUnited States Court of Claims · 1932
- Henk v. Columbus Auto Supply, Inc.Supreme Court of Minnesota · 1960
- United States v. TillinghastCourt of Appeals for the First Circuit · 1934