Legal Opinion
American Steam Conveyor Corp. v. United States
United States Court of Claims
Decided April 8, 1935No. Nos. L-131, L-176PublishedCited by 4 opinions
1Opinion of the Court
GREEN, Judge.
These two cases are submitted together upon the same findings of fact. In No. L-131 the suit is brought to recover taxes alleged to have been illegally collected by credit after collection was barred, and the petition sets up three alternative causes of action, namely, (a) a suit for the recovery of 1917 taxes alleged to have been so collected, (b) a suit based upon an alleged implied contract of the defendant to refund the amount of an overpayment of taxes, and (c) a suit for the recovery of 1918 income and profits taxes.
No. L-176 is a suit for the payment of interest alleged to…
2Cases cited7 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Lockwood v. . ThorneNew York Court of Appeals · 1858
- Daube v. United StatesSupreme Court of the United States · 1933
- First Nat. Bank of Beaver Falls v. United StatesUnited States Court of Claims · 1934
- American Potash Co. v. United StatesUnited States Court of Claims · 1934
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3Cited by4 opinions
- Fansteel Metallurgical Corporation v. United StatesUnited States Court of Claims · 1959
- New England Electric System v. United StatesUnited States Court of Federal Claims · 1995
- George S. Colton Elastic Web Co. v. WhiteDistrict Court, D. Massachusetts · 1938
- Hawkins v. United StatesDistrict Court, W.D. Pennsylvania · 1936