1. Home
  2. Browse Decisions
  3. F.2d
  4. 125 F.2d
  5. 125 F.2d 1005 (1942)
 

DIAMOND ALKALI CO. v. DRISCOLL

No. 7741.

125 F.2d 1005 (1942)

DIAMOND ALKALI CO. v. DRISCOLL, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

Reargued December 19, 1941.

Decided February 16, 1942.

Attorney(s) appearing for the Case

Paul S. McMahon, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Gerald L. Wallace, Sp. Asst. to the Atty. Gen., Charles F. Uhl, U. S. Atty., and Elliott W. Finkel, Asst. U. S. Atty., both of Pittsburgh, Pa., on the brief), for appellant.

Joseph G. Robinson, of Pittsburgh, Pa. (W. A. Seifert and William Wallace Booth, both of Pittsburgh, Pa., and Reed, Smith, Shaw & McClay, of Pittsburgh, Pa., on the brief), for appellee.

Before BIGGS, MARIS, and GOODRICH, Circuit Judges.

GOODRICH, Circuit Judge.

The plaintiff taxpayer in this case seeks to recover against the collector for a portion of its capital stock tax for the period ending June 30, 1935. The tax has been paid, with the appropriate steps to preserve its rights by the taxpayer. Now it sues to recover the portion which it claims was erroneously exacted. Its claim was sustained by the learned District Judge in an opinion reported in 37 F.Supp. 536<...

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