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Red Wing Potteries v. Comm'r

43 B.T.A. 841 (B.T.A. 1941)
Red Wing Potteries v. Comm'r

5 Cited authorities

  1. Bull v. United States

    295 U.S. 247 (1935)   Cited 785 times
    Holding that claims for recoupment are generally not barred by statute of limitations if the original Complaint was filed in a timely manner

  2. United States v. Anderson

    269 U.S. 422 (1926)   Cited 580 times   1 Legal Analyses
    In Anderson, the Court held that a taxpayer was obliged to deduct from its 1916 income a tax on profits from munitions sales that took place in 1916.

  3. U.S. ex Rel. Girard Co. v. Helvering

    301 U.S. 540 (1937)   Cited 109 times
    Finding that 28 U.S.C. § 1361 "provides a remedy for a plaintiff ... only if the defendant owes him a clear nondiscretionary duty"

  4. Mills v. United States

    35 F. Supp. 738 (N.D.N.Y. 1940)   Cited 4 times

    September 30, 1940. Hancock, Dorr, Ryan Shove of Syracuse, N.Y. (Benj. E. Shove, of counsel), for plaintiff. Ralph L. Emmons, U.S. Atty., of Syracuse, N.Y. (B. Fitch Tompkins, Asst. U.S. Atty., of Syracuse, N.Y., and Arthur L. Jacobs, Sp.Asst. to the Atty.Gen., of counsel), for defendant. BRYANT, District Judge. This is a suit for the recovery of $1,769.79, representing overpayment of income tax. The main question — in fact the only question — is whether plaintiff's claim is barred, and whether the

  5. State v. O'Connell

    211 N.W. 945 (Minn. 1927)   Cited 4 times
    In State v. O'Connell, 170 Minn. 76, 211 N.W. 945, the court considered contentions similar to those made by the respondents herein.