Tazewell Electric Light & Power Co. v. Strother
Court of Appeals for the Fourth Circuit
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is an action at law instituted in the District Court of the United States for the Eastern District of Virginia, in November, 1932, by the appellant, herein referred to as the plaintiff, against the appellee, herein referred to as the defendant, to recover the sum of $7,781.62, with interest, taxes assessed against the plaintiff as corporate income and profit taxes and paid under protest.
Answer was duly filed by the defendant, individually and as Collector of Internal Revenue for the collection district of Virginia, and a stipulation was entered into waiving trial…
2Cases cited5 opinions
- Chisholm v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
- Shotwell v. MooreSupreme Court of the United States · 1889
- Burnet v. Lexington Ice & Coal Co.Court of Appeals for the Fourth Circuit · 1933
- Taylor Oil & Gas Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
- Union Bleachery v. United StatesCourt of Appeals for the Fourth Circuit · 1935
3Cited by12 opinions
- Wichita Term. El. Co. v. Commissioner of Int. R.Court of Appeals for the Tenth Circuit · 1947
- Heiner v. MellonSupreme Court of the United States · 1938
- Eastern Carbon Black Co. v. BrastCourt of Appeals for the Fourth Circuit · 1939
- Turner v. BrowneSupreme Court of Missouri · 1943
- Hersloff v. United StatesUnited States Court of Claims · 1962
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