Legal Opinion
Wausau Sulphate Fibre Co. v. Commissioner of Int. Rev.
Court of Appeals for the Seventh Circuit
Decided November 30, 1932No. 4716PublishedCited by 13 opinions
1Opinion of the Court
ALSCHULER, Circuit Judge.
The one question here involved is whether the statute of limitations (Revenue Acts 1918 and 1921, § 250 (d), 40 Stat. 1083, 42 Stat. 26-5) bars the asserted tax, and this depends on whether a series of waivers, which upon their face admittedly would toll the statute, are shown by the record to have been sufficiently identified to warrantl their admissibility in evidence. The Board of Tax Appeals admitted them, and the alleged erroneous admission is the basis of the appeal.
On the hearing before the Board, respondent offered .the original waivers in evidence in…
2Cases cited7 opinions
- Howard v. Stillwell & Bierce Manufacturing Co.Supreme Court of the United States · 1891
- York Company v. Central RailroadSupreme Court of the United States · 1866
- Concrete Engineering Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1932
- CITIZENS'BANK & TRUST CO. OF MIDDLESBORO, KY. v. AllenCourt of Appeals for the Fourth Circuit · 1930
- Philip Carey Mfg. Co. v. DeanCourt of Appeals for the Sixth Circuit · 1932
2 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Romine v. Comm'rUnited States Tax Court · 1956
- Crown Willamette Paper Co. v. McLaughlinCourt of Appeals for the Ninth Circuit · 1936
- Spear v. McDermottNew Mexico Court of Appeals · 1996
- United States v. KruegerCourt of Appeals for the Third Circuit · 1941
- United States v. James G. BlackwoodCourt of Appeals for the Ninth Circuit · 1989
8 more not listed; retrieve them via the Exa API.