Legal Opinion
United States v. Rushlight Automatic Sprinkler Co.
District Court, D. Oregon
Decided November 4, 1959No. Civ. No. 10084Published
1Opinion of the Court
KILKENNY, District Judge.
This cause is before the Court on the motion of each party for a summary judgment.
The facts are as follows:
Defendant, in April, 1956, filed with the plaintiff an application for a refund of $12,024.90 on a claimed overpayment of income taxes for the fiscal year ended October 31, 1953, due to a loss carryback arising in 1955, and carried back to 1953. In July, 1956, the District Director for Oregon approved defendant’s application and the said sum was refunded. In 1956 the income received for said fiscal year by a joint venture, of which defendant was a member, became…
2Cases cited6 opinions
- United States v. WurtsSupreme Court of the United States · 1938
- Ralph C. Granquist, District Director of Internal Revenue for the District of Oregon v. Margaret HacklemanCourt of Appeals for the Ninth Circuit · 1959
- Maxwell v. Campbell, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Glen T. Jamison, Director of Internal Revenue v. Maria RepettiCourt of Appeals for the Ninth Circuit · 1956
- United States v. FaillaCourt of Appeals for the Third Circuit · 1955
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