Legal Opinion
Kurio v. United States
District Court, S.D. Texas
Decided March 5, 1968No. 66-H-509PublishedCited by 17 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
NOEL, District Judge.
This is a suit for the refund of taxes, commonly referred to as payroll taxes, paid in the amount of $44.90 for the year 1963 and $161.22 for the year 1964. Plaintiff alleges such taxes to have been erroneously assessed pursuant to the Federal Insurance Contributions Act (FICA), 26 U.S.C. § 3101 et seq., the Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3301 et seq., and the collection of income tax at the source on wages (withholding or WH tax), 26 U.S.C. § 3401 et seq. 1 The United States filed a counterclaim demanding judgment (a) for FICA, FUTA,…
2Cases cited18 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- United States v. SilkSupreme Court of the United States · 1947
- United States v. RindskopfSupreme Court of the United States · 1882
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
- Rena Falik v. The United States of AmericaCourt of Appeals for the Second Circuit · 1965
13 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Raymond E. McMillen Jr. And Laura McMillen v. United States Department of TreasuryCourt of Appeals for the First Circuit · 1991
- Bill M. Overton v. United States of America P. CrepoCourt of Appeals for the Tenth Circuit · 1991
- Kurio v. United StatesDistrict Court, S.D. Texas · 1970
- Miller v. United StatesDistrict Court, N.D. California · 1991
- United States, Internal Revenue Service v. Isom (In Re Isom)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1988
12 more not listed; retrieve them via the Exa API.