Legal Opinion
United States v. S. F. Scott & Sons, Inc.
Court of Appeals for the First Circuit
Decided March 14, 1934No. 2830PublishedCited by 32 opinions
1Opinion of the Court
WILSON, District Judge.
This is an appeal by the United States from a judgment of the District Court for the District of Massachusetts involving income taxes for the year 1918 in the sum of $96,-803.87 with interest. The case was tried upon an agreed statement of facts and certain documentary evidence, a jury trial being waived. Judgment was entered in favor of the plaintiff, appellee.
The issues raised by the appellant on appeal are:
“1. Was the payment made by the plaintiff, appellee, a voluntary payment and therefore not recoverable?
“2, Is tlio plaintiff, appellee, estopped from asserting its…
2Cases cited7 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- Chesebrough v. United StatesSupreme Court of the United States · 1904
- Clift & Goodrich, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1932
- Gott v. Live Poultry Transit Co.Court of Chancery of Delaware · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Lebold v. Inland Steel Co.Court of Appeals for the Seventh Circuit · 1941
- Joyce v. GentschCourt of Appeals for the Sixth Circuit · 1944
- Salvage v. CommissionerCourt of Appeals for the Second Circuit · 1935
- Karno-Smith Co. v. MaloneyCourt of Appeals for the Third Circuit · 1940
- Gaylord v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1946
27 more not listed; retrieve them via the Exa API.