CONTINENTAL TIE & L. CO. v. U.S.

No. 560.

286 U.S. 290 (1932)

CONTINENTAL TIE & LUMBER CO. v. UNITED STATES.

Supreme Court of United States.

Decided May 16, 1932.


Attorney(s) appearing for the Case

Mr. George E.H. Goodner, with whom Messrs. John G. Buchanan and Paul G. Rodewald were on the brief, for petitioner.

Assistant Attorney General Rugg, with whom Solicitor General Thacher, and Messrs. Joseph H. Sheppard, Bradley B. Gilman, and Erwin N. Griswold were on the brief, for the United States.


MR. JUSTICE ROBERTS delivered the opinion of the Court.

For the year 1920 the petitioner filed a consolidated income tax return for itself and the Cimarron and Northwestern Railway Company and paid the tax shown as due. Subsequently a claim for refund was prosecuted, whereupon the Commissioner made a reaudit and added to the railway's income some $27,000. The refund granted was diminished by the amount of the additional tax...

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