Legal Opinion
Charles C. Lewis Co. v. United States
District Court, D. Massachusetts
Decided April 6, 1936No. 4975PublishedCited by 4 opinions
1Opinion of the Court
McLELLAN, District Judge.
This action was brought to recover taxes alleged to have been illegally assessed and collected for the year 1920. In 1921 the plaintiff paid income and profits taxes, as shown on its return for the year 1920, in the amount of $35,141.83. On October 14, 1925, within five years from the date when the return was filed, the Commissioner mailed to the plaintiff a notice of his determination of a deficiency in the plaintiff’s income and profits taxes for the year 1920. The plaintiff then appealed to the Board of Tax Appeals, under the provisions of the Revenue Act of 1924,…
2Cases cited7 opinions
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Duffy v. Central R. Co. of NJSupreme Court of the United States · 1925
- Russell v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1930
- Landesman-Hirschheimer Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1930
- BF Sturtevant Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1935
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3Cited by4 opinions
- Strauss v. United StatesDistrict Court, W.D. Louisiana · 1961
- Union Bleachery v. United StatesCourt of Appeals for the Fourth Circuit · 1949
- Union Bleachery v. United StatesDistrict Court, D. South Carolina · 1947
- Bird & Son, Inc. v. WhiteDistrict Court, D. Massachusetts · 1936