Legal Opinion
Cohen v. United States
Court of Appeals for the First Circuit
Decided November 27, 1940No. 3612PublishedCited by 22 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
In this action a trustee in bankruptcy sought to recover alleged overpayments of income taxes for the calendar years 1929 and 1930. After the case had been heard on the pleadings and agreed statements of facts, judgment was entered for the government and the trustee has appealed.
The Henry J. Perkins Company, a Massachusetts corporation, was engaged in the wholesale fruit and produce business in the years 1929 and 1930. In its income tax returns filed for those years it disclosed a tax liability of $2,366.35 and $171.-41, respectively. These sums were duly paid and no…
2Cases cited12 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- In re AndersonCourt of Appeals for the Second Circuit · 1922
- United States v. KelloggCourt of Appeals for the Second Circuit · 1921
- In Re Clayton MagazinesCourt of Appeals for the Second Circuit · 1935
- In Re SheinmanDistrict Court, E.D. Pennsylvania · 1926
7 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- In Re Monongahela Rye Liquors, Inc.Court of Appeals for the Third Circuit · 1944
- Millsaps v. United States (In Re Millsaps)United States Bankruptcy Court, M.D. Florida · 1991
- In Re DiezUnited States Bankruptcy Court, S.D. Florida. · 1984
- In Re HuntUnited States Bankruptcy Court, N.D. Texas · 1989
- Prather v. CommissionerUnited States Tax Court · 1968
17 more not listed; retrieve them via the Exa API.