Guggenheim v. United States
112 Ct. Cl. 594, 111 Ct. Cl. 165
This text of 112 Ct. Cl. 594 (Guggenheim v. United States) is published on Counsel Stack Legal Research, covering United States Court of Claims primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Guggenheim v. United States, 112 Ct. Cl. 594, 111 Ct. Cl. 165 (cc 1949).
Opinion
Income tax; alleged overpayments for 1938 and 1939; use of Form 870; effect as estoppel against later refund in respect to retroactive deduction of nontrade and nonbusiness expenses. Petition dismissed.
Plaintiff’s petition for writ of certiorari denied, by the Supreme Court January 10,1949.
Rehearing denied February 7,1949.
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Bluebook (online)
112 Ct. Cl. 594, 111 Ct. Cl. 165, Counsel Stack Legal Research, https://law.counselstack.com/opinion/guggenheim-v-united-states-cc-1949.