Legal Opinion
Anketell Lumber & Coal Co. v. United States
United States Court of Claims
Decided November 14, 1932No. J-554PublishedCited by 7 opinions
1Opinion of the Court
WHALEY, Judge.
This is a suit to recover income and excess-profits taxes in the amount of $10,529.74 for the calendar years 1919; 1920, and 1921, which are alleged to have been erroneously assessed' and collected under the provisions of the Revenue Acts of 1918 and 1921 (40 Stat. 1057 and 42 Stat. 227). The plaintiff claims that by reason of the failure of the Commissioner of Internal Revenue to include, as invested capital, certain amounts alleged to be accounts receivable from its officers, it was required to pay more taxes for the years in question than were due. .
The plaintiff is a…
2Cases cited14 opinions
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
- United States v. PhellisSupreme Court of the United States · 1921
- Weiss v. StearnSupreme Court of the United States · 1924
- Cornell Steamboat Company v. John J. Coughlin and J. C. Davis, Director General of Railroads, EtcSupreme Court of the United States · 1927
- Christopher v. BurnetDistrict Court, District of Columbia · 1931
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Wiese v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Regensburg v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1944
- Kennemer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1938
- United States v. Currier Lumber Co.District Court, D. Massachusetts · 1947
- Lewis v. O'MALLEYDistrict Court, D. Nebraska · 1943
2 more not listed; retrieve them via the Exa API.