Legal Opinion

Backus v. United States

United States Court of Claims

Decided May 31, 1932No. J-204PublishedCited by 33 opinions

1Opinion of the Court

LITTLETON, Judge.

Plaintiff sues to recover $2,489,119.50, income and profits tax and penalties adjudicated by the Board of Tax Appeals for 1917 to 1920, inclusive, in consent judgments entered pursuant to a settlement agreement with reference to all matters aileeting the tax liability of plaintiff and its affiliated corporations, petitioners before the board, for these years, and stipulations duly executed by the authorized officers of the United States and the duly authorized representatives of the plaintiff and its affiliated corporations and filed with the board.

The defendant has filed a…

2Cases cited13 opinions

  1. Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
  2. Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
  3. Dickerson v. ColgroveSupreme Court of the United States · 1880
  4. Clark v. United StatesSupreme Court of the United States · 1877
  5. Hennessy v. BaconSupreme Court of the United States · 1890

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

3Cited by33 opinions

  1. Boulez v. CommissionerUnited States Tax Court · 1981
  2. Joyce v. GentschCourt of Appeals for the Sixth Circuit · 1944
  3. Fairmont Aluminum Co. v. CommissionerUnited States Tax Court · 1954
  4. Brast v. Winding Gulf Colliery Co.Court of Appeals for the Fourth Circuit · 1938
  5. Guggenheim v. United StatesUnited States Court of Claims · 1948

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

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