Legal Opinion
George E. Warren Co. v. United States
District Court, D. Massachusetts
Decided January 28, 1944No. Civ. A. 1779PublishedCited by 9 opinions
1Opinion of the Court
SWEENEY, District Judge.
In this action the taxpayer seeks to recover income taxes which it alleges were collected from it illegally. The taxes were paid under the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 819 et seq., but the taxpayer seeks to have the benefit of the Revenue Act of 1942, 26 U.S.C.A. Int.Rev.Acts, which was made retroactively applicable to the 1936 Act. The Government denies that the taxes were illegally assessed and collected, and further denies the right of the petitioner to claim the benefits of the Revenue Act of 1942, because the conditions precedent to its…
2Cases cited10 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Schafer v. HelveringSupreme Court of the United States · 1936
- Commissioner of Internal Revenue v. BurnettCourt of Appeals for the Fifth Circuit · 1941
- Bryan v. United StatesCourt of Appeals for the Tenth Circuit · 1938
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Kemon v. CommissionerUnited States Tax Court · 1951
- Register Publishing Company v. United StatesDistrict Court, D. Connecticut · 1960
- Currie v. CommissionerUnited States Tax Court · 1969
- George E. Warren Co. v. United StatesDistrict Court, D. Massachusetts · 1948
- Currie v. CommissionerUnited States Tax Court · 1969
4 more not listed; retrieve them via the Exa API.