NATIONAL CATTLE LOAN CO. v. UNITED STATES

No. 4792.

62 F.2d 168 (1932)

NATIONAL CATTLE LOAN CO. v. UNITED STATES.

Circuit Court of Appeals, Seventh Circuit.

December 7, 1932.


Attorney(s) appearing for the Case

I. N. Nelson, of Chicago, Ill., for appellant.

Paul Jones, U. S. Atty., of Danville, Ill., and J. Fred Gilster, Asst. U. S. Atty., of East St. Louis, Ill. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Frank J. Ready, Jr., Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for the United States.

Before ALSCHULER and SPARKS, Circuit Judges, and WILKERSON, District Judge.


SPARKS, Circuit Judge.

The only question involved in this appeal is whether the claims for refund filed for each of the years involved are sufficient for the refunding of income taxes paid by appellant upon that part of its reported income with which it had credited itself on the accrual basis as due from George W. Armstrong & Sons but which was never paid, and which had subsequently been declared by the Mississippi court to be usurious and illegal.

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