1. Home
  2. Browse Decisions
  3. F.2d
  4. 51 F.2d
  5. 51 F.2d 115 (1931)
 

J. CHR. G. HUPFEL CO. v. ANDERSON

51 F.2d 115 (1931)

J. CHR. G. HUPFEL CO., Inc., v. ANDERSON, Internal Revenue Collector.

District Court, S. D. New York.

May 16, 1931.

Attorney(s) appearing for the Case

Augustus S. Mapes, of New York City, for plaintiff.

George Z. Medalie, U. S. Atty., and Leon E. Spencer, Asst. U. S. Atty., both of New York City, for defendant.

CAFFEY, District Judge.

This case relates to taxes for the fiscal year ending September 30, 1919, under the Revenue Act of 1918 (40 Stat. 1057, c. 18).

There was a deficiency assessment, which was paid under protest. If plaintiff had been allowed a deduction which was claimed, the amount of additional tax would have been less. Recovery of the difference is sought.

The facts are few. Statement of them is confined to paragraph XIII of the complaint....

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