Legal Opinion

Burton v. Bowers

District Court, E.D. South Carolina

Decided September 2, 1948No. Civ. A. 1725Published

1Opinion of the Court

WYCHE, District Judge.

This action was .brought by the plaintiffs Maurice C. Burton and H. L. Erckmann, *419Trustees in Liquidation of E. P. Burton Lumber Company, against the Collector of Internal Revenue for the State of South Carolina, to recover sums aggregating Seventeen Thousand, Six Hundred Sixty-three and 05/100 ($17,663.05) Dollars, together with interest, paid as additional income taxes assessed by the Commissioner of Internal Revenue for the years 1941, 1942 and 1943.

The complaint alleges, under the first cause of action, that for .the plaintiffs’ fiscal year ending September 30, 1941,…

2Cases cited10 opinions

  1. Warren v. KingSupreme Court of the United States · 1883
  2. United States v. South Georgia Ry. Co.Court of Appeals for the Fifth Circuit · 1939
  3. Helvering v. Richmond, F. & P. R. Co.Court of Appeals for the Fourth Circuit · 1937
  4. John Wanamaker Philadelphia v. Com'r of Int. RevenueCourt of Appeals for the Third Circuit · 1943
  5. Commissioner of Internal Rev. v. Schmoll Fils AssociatedCourt of Appeals for the Second Circuit · 1940

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