TITLE GUARANTEE & TRUST CO. v. UNITED STATES

No. 3269.

49 F.2d 641 (1931)

TITLE GUARANTEE & TRUST CO. v. UNITED STATES.

District Court, S. D. California, Central Division.

April 29, 1931.


Attorney(s) appearing for the Case

Marc F. Mitchell and George G. Witter, both of Los Angeles, Cal., for plaintiff.

Samuel W. McNabb, U. S. Atty., and Harry G. Balter, Asst. U. S. Atty., both of Los Angeles, Cal., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and E. H. Horton, Atty., Bureau of Internal Revenue, both of Washington, D. C.


JAMES, District Judge.

This suit is brought to recover the sum of $30,598.69, with interest, alleged as constituting an overpayment of income taxes for the calendar year 1922. Plaintiff made its return to the revenue collector for the year in question, and paid a tax amount of $74,112.15. After audit by the Revenue Department, an additional tax of $5,696.25 was assessed, which plaintiff paid. A claim for refund was duly presented, in which it was asserted that 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