1. Home
  2. Browse Decisions
  3. F.2d
  4. 151 F.2d
  5. 151 F.2d 954 (1945)
 

CANADIAN RIVER GAS CO. v. HIGGINS

No. 52.

151 F.2d 954 (1945)

CANADIAN RIVER GAS CO. v. HIGGINS.

Circuit Court of Appeals, Second Circuit.

November 9, 1945.

Attorney(s) appearing for the Case

George E. Cleary, of New York City, for appellant.

John F. X. McGohey, U. S. Atty. (John B. Creegan, Asst. U. S. Atty., of New York City, of counsel), for defendant-appellee.

Before L. HAND, CHASE and FRANK, Circuit Judges.

CHASE, Circuit Judge.

The appellant, a Delaware corporation having its principal office at Colorado Springs, Colorado, paid its income taxes for 1934, 1935 and 1936 to the appellee, who was then the United States Collector of Internal Revenue for the Third District of New York. In each of the years it filed tentative returns followed by final returns and paid the taxes thus shown to be due. The Commissioner determined a deficiency...

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