Legal Opinion
Heinemann Chemical Co. v. Heiner
Court of Appeals for the Third Circuit
Decided September 10, 1937No. 6256PublishedCited by 9 opinions
1Opinion of the Court
DAVIS, Circuit Judge.
This is an appeal from a judgment of the District Court entered in favor of the collector of internal revenue because the appellant taxpayer had not appealed to the United States Board of Tax Appeals within 60 days after notice from the Commissioner of Internal Revenue by an unregistered letter that it was not entitled to a special assessment of its corporate profits taxes for the year 1918.
The appellant filed its income tax return for 1918 and paid its tax thereon except $23,174.51, for which it filed a claim in abatement. The Commissioner rejected this claim, and in…
2Cases cited11 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Blair v. Oesterlein MacHine Co.Supreme Court of the United States · 1927
- Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
- Heiner v. Diamond Alkali Co.Supreme Court of the United States · 1933
- Heiner, Collector of Internal Revenue, v. Diamond Alkali Co.Supreme Court of the United States · 1933
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Clifford O. Boren v. R. A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- United States v. Roscoe Emory Dean, Jr., in Re United States of AmericaCourt of Appeals for the Eleventh Circuit · 1985
- Berger v. CommissionerCourt of Appeals for the Third Circuit · 1968
- H. F. Campbell Co. v. CommissionerUnited States Tax Court · 1969
4 more not listed; retrieve them via the Exa API.