1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 2 F.Supp.
  5. 2 F.Supp. 126 (1933)
 

NAUMKEAG STEAM COTTON CO. v. UNITED STATES

No. L-327.

2 F.Supp. 126 (1933)

NAUMKEAG STEAM COTTON CO. v. UNITED STATES.

Court of Claims.

January 9, 1933.

Attorney(s) appearing for the Case

James S. Y. Ivins, of Washington, D. C. (Kingman Brewster, O. R. Folsom-Jones, and Richard B. Barker, all of Washington, D. C., on the brief), for plaintiff.

Charles B. Rugg, Asst. Atty. Gen. (Lisle A. Smith, of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.

BOOTH, Chief Justice.

The Commissioner of Internal Revenue, upon a recomputation of the plaintiff's tax liabilities for the years 1919, 1920, and 1921, determined that the plaintiff had overpaid its taxes for those years in the aggregate sum of $295,150.59. The commissioner credited these determined overpayments to the liquidation of deficiency assessments which he had made against the plaintiff for the years 1917 and 1918.

The plaintiff sues to recover the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases