Legal Opinion
West Virginia Pulp & Paper Co. v. McElligott
District Court, S.D. New York
Decided July 31, 1941No. Nos. L 65-141, L 65-147, L 65-148PublishedCited by 2 opinions
1Opinion of the Court
BURKE, District Judge.
Here are three suits at law which have been consolidated. The plaintiff sues to recover income and profits taxes which it alleges were erroneously collected from it for its fiscal years ending October 31, 1918, 1919 and 1921. The suit against Richard J. McElligott is for the amount of $445,381.24, which alleged overpayment is for the fiscal year 1918. The suit against William H. Edwards is to recover the amount of $237,-612.89, representing an alleged overpayment for the fiscal year 1919. The suit against John S. Shea as administrator, etc., is to recover the amount of…
2Cases cited23 opinions
- Texas & Pacific Railway Co. v. Abilene Cotton Oil Co.Supreme Court of the United States · 1907
- Knowlton v. MooreSupreme Court of the United States · 1900
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Stone v. WhiteSupreme Court of the United States · 1937
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3Cited by2 opinions
- Electric Storage Battery Co. v. RothensiesCourt of Appeals for the Third Circuit · 1946
- Electric Storage Battery Co. v. RothensiesDistrict Court, E.D. Pennsylvania · 1944