Legal Opinion
Ohio Steel Foundry Co. v. United States
United States Court of Claims
Decided February 17, 1930No. F-143PublishedCited by 45 opinions
1Opinion of the Court
LITTLETON, Judge.
In this suit, which was instituted May 3, 1926, plaintiff asked judgment for $242,-937.38, income and profits tax alleged to have been erroneously and illegally collected for 1918, with interest thereon as provided by law.
The jurisdiction of the court is questioned by the defendant’s special answer and plea to jurisdiction, in which the claim is advanced that this court was deprived of jurisdiction to entertain the suit by reason of the fact that on December 29, 1926, the Commissioner of Internal Revenue mailed to the plaintiff a notice of his determination of a deficiency of…
2Cases cited9 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Buck v. ColbathSupreme Court of the United States · 1866
- Heidritter v. Elizabeth Oil-Cloth Co.Supreme Court of the United States · 1884
- Blair v. United States Ex Rel. BirkenstockSupreme Court of the United States · 1926
- Suhr v. United StatesCourt of Appeals for the Third Circuit · 1927
4 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Tecon Engineers, Inc., a Corporation and Related Cases v. The United StatesUnited States Court of Claims · 1965
- Frank Erickson and Amelia Erickson v. The United StatesUnited States Court of Claims · 1962
- United States v. RochelleCourt of Appeals for the Fifth Circuit · 1966
- Fotochrome, Inc. v. CommissionerUnited States Tax Court · 1972
40 more not listed; retrieve them via the Exa API.