18TH STREET LEADER STORES, INC.

v.

UNITED STATES

Citator

Cited By

• Kelson v. United States, 503 F.2d 1291 (10th Cir. 1974)
  …second claim reasserting the first. Einson-Freeman Co., Inc. v. Corwin, 2 Cir., 112 F. 2d 683, 684, cert. denied 311 U.S. 693, 61 S.Ct. 75, 85 L.Ed. 449, and 18th Street Leader Stores, Inc. v. United States, 7 Cir., 142 F. 2d 113, 115, cert. denied 323 U.S. 725, 65 S.Ct. 61, 89 L.Ed. 583. Thus the “taxpayer may not keep his claim ‘fresh indefinitely’ by merely reasserting it.” Mertens, Law of Federal Income Taxation § 58.23, Chap. 58, p. 74 (1970). In the instant case we have nothing more than repetition o…
• Cherokee Textile Mills v. Commissioner of Internal Revenue, 160 F.2d 685 (6th Cir. 1947)
  …y the taxpayer to recover taxes paid under the Agricultural Adjustment Act, see Franklin Peanut Co. v. Commissioner of Internal Revenue, 4 Cir., 144 F. 2d 979; New York Handkerchief Mfg. Co. v. United States, 7 Cir., 142 F. 2d 111, certiorari denied 323 U.S. 725, 65 S.Ct. 58, 89 L.Ed. 582; 18th Street Leader Stores, Inc., v. United States, 7 Cir., 142 F. 2d 113, certiorari denied 323 U.S. 725, 65 S.Ct. 61, 89 L.Ed. 583; Alexander Smith & Sons Carpet Co. v. Commissioner of Internal Revenue, 2 Cir., 117 F. 2d…

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• Se. Bank OF Orlando v. The United States, 676 F.2d 660 (Ct. Cl. 1982)
  …1, 727, 40 F. 2d 781, 784, cert. denied, 282 U.S. 863, 51 S.Ct. 36, 75 L.Ed. 763 (1930); Stratmore v. United States, 463 F. 2d 1195, 1196-97 (3rd Cir. 1972); 18th Street Leader Stores v. United States, 142 F. 2d 113, 115-16 (7th Cir.), cert. denied, 323 U.S. 725, 65 S.Ct. 61, 89 L.Ed. 583 (1944). The concern Congress had, therefore, was over prolonging the deadline by the Service’s not taking formal action. This is borne out by the Committee’s emphasis (see note 10, supra) on the dangers of taking as a tr…