Legal Opinion
Stevenson-Chislett, Inc. v. United States
District Court, W.D. Pennsylvania
Decided June 28, 1951No. Civ. No. 8117PublishedCited by 3 opinions
1Opinion of the Court
CLARY, District Judge.
Sur Pleadings and Proof
This is an action instituted by plaintiff corporation under Section 1346(a)(1) of the Judicial Code, 28 U.S.C. § 1346(a) (1), to recover the sum of $3,942.94 paid for income taxes for the calendar year 1945. From pleadings and proof I make the following
Findings of Fact
1. Stevenson-Chislett, Inc., a corporation and the plaintiff herein, filed its Federal Income Tax Return for the calendar year 1945 with the Collector of Internal Revenue at Pittsburgh, Pennsylvania, on March 15, 1946, and it paid to him the income tax shown due on the return in the…
2Cases cited3 opinions
- Boston Consol. Gas Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1942
- First Nat. Bank of Sharon, Pa. v. HeinerCourt of Appeals for the Third Circuit · 1933
- First Nat. Bank v. HeinerDistrict Court, W.D. Pennsylvania · 1932
3Cited by3 opinions
- Alison v. United StatesSupreme Court of the United States · 1952
- Mary O'Hara Alsop v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- Passon v. Bailey, Pennsylvania Court of Common Pleas, Dauphin County1983