Hord v. United States
United States Court of Claims
Plaintiff sues to recover $3,962.38, additional income tax collected for 1918, and $729.73 paid in compromise of $1,637.57, penalty and interest for failure to pay the additional tax within 10 days after notice and demand. He contends that these amounts are refundable on the ground that they were collected after the expiration of the statute of limitation of five years.
Read the full summary
Plaintiff sues to recover $3,962.38, additional income tax collected for 1918, and $729.73 paid in compromise of $1,637.57, penalty and interest for failure to pay the additional tax within 10 days after notice and demand. He contends that these amounts are refundable on the ground that they were collected after the expiration of the statute of limitation of five years. The defendant contends that a compromise offered by plaintiff and accepted by the Commissioner, with the advice and approval of the Secretary of the Treasury, finally closed the matter and precludes the plaintiff from…
1Opinion of the Court
LITTLETON, Judge.
The question in this case is whether the plaintiff may maintain this action to recover an additional tax for 1918 of $3,962.38 paid April 6, 1927, and $729.73, offered and accepted April 12, 1927, in compromise of a 5 per cent, penalty of $198.12 and interest of $1,439.45 on the deficiency, or either of such amounts. -
It is urged by the plaintiff, first, that there was no valid compromise since collection of the deficiency, penalty, and interest was barred by the statute of limitation at the time payment was made; second, that the defi- ' eieney in tax was not a part of the…
2Cases cited9 opinions
- Russell v. United StatesSupreme Court of the United States · 1929
- Hennessy v. BaconSupreme Court of the United States · 1890
- Burnet v. Chicago Railway Equipment Co.Supreme Court of the United States · 1931
- Du Puy v. United StatesUnited States Court of Claims · 1929
- Ely & Walker Dry Goods Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1929
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Joyce v. GentschCourt of Appeals for the Sixth Circuit · 1944
- Staten Island Hygeia Ice & Cold Storage Co. v. United StatesCourt of Appeals for the Second Circuit · 1936
- D.D.I., Inc. v. United StatesUnited States Court of Claims · 1972
- Ross Packing Co. v. United StatesDistrict Court, E.D. Washington · 1942
- Cloister Printing Corporation v. United StatesCourt of Appeals for the Second Circuit · 1938
8 more not listed; retrieve them via the Exa API.