Legal Opinion
First Nat. Bank v. Heiner
District Court, W.D. Pennsylvania
Decided December 22, 1932No. 6670PublishedCited by 2 opinions
1Opinion of the Court
GIBSON, District Judge.
The Commissioner of Internal Revenue assessed against the plaintiff an additional tax of $2,760 upon examination of the latter’s return of its income for the year 1928. This amount was paid under protest by plaintiff, which, by the instant suit, seeks to recover it. The defendant has filed a statutory demurrer to plaintiff’s claim.
The facts set forth in the statement of claim are substantially as follows: During the years 1922 to 1928, inclusive, an employee of the plaintiff bank embezzled $95>,-360 of the funds of the bank. On September 15, 1928, of this amount $42,650…
2Cases cited5 opinions
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Lewellyn v. Electric Reduction Co.Supreme Court of the United States · 1927
- Douglas County Light & Water Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1930
- John H. Farish & Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1929
- Huff v. CommissionerCourt of Appeals for the Fifth Circuit · 1932
3Cited by2 opinions
- First Nat. Bank of Sharon, Pa. v. HeinerCourt of Appeals for the Third Circuit · 1933
- Stevenson-Chislett, Inc. v. United StatesDistrict Court, W.D. Pennsylvania · 1951