[Download] "Coates v. United States." by United States Court of Appeals for the Second Circuit ~ eBook PDF Kindle ePub Free

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eBook details

• Title: Coates v. United States.
• Author : United States Court of Appeals for the Second Circuit
• Release Date : January 06, 1940
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 52 KB

Description

The plaintiff in 1931 and 1932 was attorney for a number of villages in the State of New York and received compensation for his services. He reported such compensation in his income tax return for 1931 and paid tax accordingly. For 1932 he also reported such compensation, but after paying the first two installments of tax on the basis called for in the return he made up his mind that compensation as attorney for the villages was not taxable income. The two installments paid on account of the 1932 tax being in excess of the entire tax due for that year if the income received from the villages were eliminated, he withheld payment of the remaining installments and filed an amended return and claim for refund as to each year. The claims were rejected, and the plaintiff brought action under the Tucker Act, 28 U.S.C. § 41(20), 28 U.S.C.A. § 41(20), for recovery of the alleged overpayments. The collecotr later demanded the two remaining installments of the 1932 tax. The plaintiff paid them, filed another claim for refund, which was rejected, and set forth these further facts in a supplemental complaint. the case was tried on agreed facts. The district court dismissed the case on the merits.

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