MASCOT OIL COMPANY, INCORPORATED,
v.
UNITED STATES.
UNITED STATES
v.
WYMAN, PARTRIDGE & COMPANY, INCORPORATED.
HEINER, COLLECTOR OF INTERNAL REVENUE,
v.
ERIE COAL & COKE COMPANY.
Supreme Court of United States.https://leagle.com/images/logo.png
Argued December 11, 1930.
Decided January 26, 1931.
Attorney(s) appearing for the Case
Messrs. Theodore B. Benson and W.A. Sutherland argued the cause, and Mr. Benson and Mr. William Meyerhoff filed a brief, for the Mascot Oil Company, Incorporated.
Mr. Frank J. Albus, with whom Mr. William Meyerhoff was on the brief, for Wyman, Partridge & Company.
Mr. Robert A. Applegate, with whom Mr. H.B. McCawley was on the brief, for the Erie Coal & Coke Company.
Assistant Attorneys General Rugg and Youngquist, with whom Solicitor General Thacher and Messrs. Claude R. Branch, Sewall Key, and Norman D. Keller, Special Assistants to the Attorney General, and Erwin N. Griswold, George H. Foster, Bradley B. Gilman, and H. Brian Holland were on the briefs, for the United States and Heiner.
Supreme Court of United States.
MR. CHIEF JUSTICE HUGHES delivered the opinion of the Court.
These actions were brought to recover the amount of taxes alleged to have been illegally collected after the expiration of the statutory period of limitation. The Government resists recovery under section 611 of the Revenue Act of 1928 (c. 852, 45 Stat. 791, 875). In No. 400, Mascot Oil Company, Inc., v. United States, the Government was successful...
Let's get started
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.
