ATLANTIC REFINING CO. v. UNITED STATES

No. H-520.

44 F.2d 101 (1930)

ATLANTIC REFINING CO. v. UNITED STATES.

Court of Claims.

November 3, 1930.


Attorney(s) appearing for the Case

A. S. Lisenby, of Washington, D. C. (Weill, Wolff, Satterlee & Blakely, of Washington, D. C., on the brief), for plaintiff.

Charles R. Pollard, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (D. Louis Bergeron, of Washington, D. C., on the brief), for the United States.

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


LITTLETON, Judge.

The plaintiff is correct in its contention that the credit was allowed on October 30, 1923, Revolution Cotton Mills v. United States, 41 F.2d 898, decided by this court June 16, 1930, but this does not entitle it to recover unless the Commissioner was wrong in his decision that plaintiff was liable for interest on the unpaid original tax for 1920 against which the credit was taken. We think the Commissioner correctly...

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