Legal Opinion
Wiggin Terminals, Inc. v. United States
Court of Appeals for the First Circuit
Decided December 23, 1929No. 2363PublishedCited by 22 opinions
1Opinion of the Court
WILSON, Circuit Judge.
A petition by the Wiggin Terminal Company to recover taxes paid under protest on the ground of an overassessment. It involves the payment in 1918 by the petitioner, out of certain designated receipts, of the sum of $25,000, which it claims should be deducted as an interest charge, but which the government contends was a capital expense.
The government demurred to, the appellant’s petition as amended. Its demurrer was sustained, and judgment ordered for the government. Since the issues are raised by a demurrer, the facts as stated in the petition must be taken as true.
The…
2Cases cited15 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Ford v. . CobbNew York Court of Appeals · 1859
- Porter v. Pittsburg Bessemer Steel Co.Supreme Court of the United States · 1887
- Detroit Steel Cooperage Co. v. Sistersville Brewing Co.Supreme Court of the United States · 1914
- Pierce v. GeorgeMassachusetts Supreme Judicial Court · 1871
10 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Foster v. Comm'rUnited States Tax Court · 1983
- Commissioner of Int. Rev. v. Meridian & Thirteenth R. Co.Court of Appeals for the Seventh Circuit · 1942
- Commissioner of Internal Revenue v. OPP Holding Corp.Court of Appeals for the Second Circuit · 1935
- Commissioner of Internal Revenue v. Proctor ShopCourt of Appeals for the Ninth Circuit · 1936
- United States v. Title Guarantee & Trust Co.Court of Appeals for the Sixth Circuit · 1943
17 more not listed; retrieve them via the Exa API.