HOWARD SHEEP CO. v. UNITED STATES

No. H-168.

56 F.2d 474 (1932)

HOWARD SHEEP CO. v. UNITED STATES.

Court of Claims.

March 7, 1932.


Attorney(s) appearing for the Case

Robert A. Littleton, of Washington, D. C. (Camden R. McAtee, of Washington, D. C., Blaine B. Shimmel, of Phoenix, Ariz., and Mason, Spalding & McAtee, of Washington, D. C., on the brief), for plaintiff.

Bradley B. Gilman, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (James A. Cosgrove, of Washington, D. C., on the brief), for the United States.

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


GREEN, Judge.

This action is begun to recover an alleged overpayment of income and profits taxes which were assessed against and paid by the plaintiff for the year 1918. It appears that in the forepart of 1919 a formal resolution was adopted by the plaintiff authorizing the payment of additional salaries to its officers as of December 31, 1918, and plaintiff claims that the amount of additional salaries so provided for should be allowed as a deduction from the amount...

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