Legal Opinion
American Security & Trust Co. v. Tait
District Court, D. Maryland
Decided December 9, 1933No. 4720, 4721PublishedCited by 11 opinions
1Opinion of the Court
CHESNUT, District Judge.
These eases are identical with respect to the underlying facts and legal principles. In both the plaintiffs are seeking to recover alleged over-payments of income taxes under the Revenue Act of 1918 (40 Stat. 1057), for the year 1919. The eases differ only as to the amount of the tax in dispute. Por simplicity, the figures herein mentioned are taken from the first ease. The plaintiffs in that case are executors of B. P. Saul, who was the taxpayer. After payment of the deficiency assessment made by the Collector, a petition for refund was filed and denied.
The disputed…
2Cases cited26 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Gould v. GouldSupreme Court of the United States · 1917
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Lewis v. ReynoldsSupreme Court of the United States · 1932
21 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Estate of Young v. CommissionerUnited States Tax Court · 1983
- Helvering v. Elkhorn Coal Co.Court of Appeals for the Fourth Circuit · 1938
- Starr v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1936
- Ohio Locomotive Crane Co. v. DenmanCourt of Appeals for the Sixth Circuit · 1934
- Akers v. United StatesDistrict Court, M.D. Tennessee · 1981
6 more not listed; retrieve them via the Exa API.