1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 73 F.Supp.
  5. 73 F.Supp. 957 (1947)
 

SEWELL v. UNITED STATES

No. 47322.

73 F.Supp. 957 (1947)

SEWELL v. UNITED STATES.

Court of Claims.

October 6, 1947.

Attorney(s) appearing for the Case

W. A. Sutherland, of Washington, D. C. (Randolph W. Thrower, of Atlanta, Ga., and Sutherland, Tuttle & Brennan, of Washington, D. C., on the brief), for plaintiff.

J. W. Hussey, of Washington, D. C., Sewall Key, Acting Asst. Atty. Gen. (Robert N. Anderson and Andrew D. Sharpe, both of Washington, D. C., on the brief), for defendant.

Before JONES, Chief Justice, and MADDEN, WHITAKER, and LITTLETON, Judges.

JONES, Chief Justice.

After the plaintiff filed his income tax returns for the years 1938, 1939, 1940, and 1941 and paid the taxes shown thereon, the Commission of Internal Revenue levied an additional assessment by including therein the dividends paid on 558 shares of the stock of the Sewell Manufacturing Company and by including the dividends on an additional 102 shares for 1939, 1940, and 1941. Plaintiff paid this additional assessment and seeks a refund on 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