ROBERTS SASH & DOOR CO.

v.

UNITED STATES

Citator

Cited By

• Hughson v. United States, 59 F.2d 17 (9th Cir. 1932)
  …ed by the taxpayer had been considered and determined by the Commissioner. A somewhat similar question was disposed of by the Court of Claims in Roberts Sash & Door Co. v. United States, 38 F.(2d) 716, 717, which was affirmed by the Supreme Court in 282 U. S. 812, 51 S. Ct. 185, 75 L. Ed. 727, on the authority of United States v. John Barth Co., 279 U. S. 370, 49 S. Ct. 366, 73 L. Ed. 743. The only distinction between these eases and the case at bar is that in the ease of Roberts Sash & Door Co. v. United S…
• United States v. Fid. & Deposit Co. of Md., 80 F.2d 24 (9th Cir. 1935)
  …rther time to pay the tax has been repeatedly sustained. In a late case by this court we sustained such a bond. Hughson v. United States (C. C. A.) 59 F.(2d) 17, citing Roberts Sash & Door Co. v. United States (Ct. Cl.) 38 F.(2d) 716, 717, affirmed 282 U. S. 812, 51 S. Ct. 185, 75 L. Ed. 727; United States v. John Barth Co., 279 U. S. 370, 49 S. Ct. 366, 73 L. Ed. 743. It is contended by the appellant and conceded by the appellee that officers of the United States may take bonds voluntarily given, and that…
• Pennsylvania-Dixie Cement Corp. v. United States, 57 F.2d 909 (Ct. Cl. 1932)
  …ncome a tax was assessed and paid by its predecessor, the Clinchfleld Portland Cement Company, which amount it contends was illegally collected, and cites the cases of Roberts Sash & Door Company v. United States, 38 F.(2d) 716, 69 Ct. Cl. 363; Id., 282 U. S. 812, 51 S. Ct. 185, 75 L. Ed. 727, and Mascot Oil Co. v. United States, 42 F.(2d) 309, 70 Ct. Cl. 246; Id., 282 U. S. 434, 51 S. Ct. 196, 75 L. Ed. 444. Neither of these eases is in point. The assets distributed to the stockholders of the dissolved cor…

Authorities Cited

• United States v. The John Barth Co., 279 U.S. 370 (U.S. 1929)