Legal Opinion

Hotel Wisconsin Realty Co. v. Commissioner

Court of Appeals for the Seventh Circuit

Decided March 5, 1931No. 4417PublishedCited by 6 opinions

1Opinion of the CourtEvans, Circuit Judge

(after stating the facts as above)'.

Waiver of Statute of Limitations. Petitioner’s contention that the tax claims were barred by the statute of limitations and such bar was not lifted by the waivers it signed, must be rejected upon the authority of Burnet v. Chicago Railway Equipment Co., 282 U. S. 295, 51 S. Ct. 137, 75 L. Ed.-, decided Jan. 5, 1931; Stange v. United States, 282 U. S. 270, 51 S. Ct. 145, 75 L. Ed.-, decided Jan. 5, 1931; Florsheim Bros. Co. v. United States, 280 U. S. 453, 50 S. Ct. 215, 74 L. Ed. 542; Neiman-Marcus Co. v. Lucas (App. D. C.) 41 F.(2d) 300.

Losses. Petitioner…

2Cases cited12 opinions

  1. Mugler v. KansasSupreme Court of the United States · 1887
  2. United States v. AndersonSupreme Court of the United States · 1926
  3. Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
  4. LaBelle Iron Works v. United StatesSupreme Court of the United States · 1921
  5. Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930

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3Cited by6 opinions

  1. Consolidated Coke Co. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1934
  2. Henry Prentiss & Co. v. United StatesCourt of Appeals for the Second Circuit · 1932
  3. Southern Pac. Co. v. EdwardsDistrict Court, S.D. New York · 1932
  4. Beer v. CommissionerUnited States Tax Court · 1982
  5. Martin v. CommissionerUnited States Tax Court · 1963

1 more not listed; retrieve them via the Exa API.

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