Legal Opinion
United States Gypsum Co. v. United States
District Court, N.D. Illinois
Decided March 6, 1962No. Nos. 58 C 1811, 59 C 1487PublishedCited by 5 opinions
1Opinion of the Court
JULIUS J. HOFFMAN, District Judge.
The plaintiff, United States Gypsum Company, seeks a refund from the defendant, United States of America, of a portion of the federal income taxes, together with interest thereon, which it paid for the years'1952 and 1953. The plaintiff filed two actions in this court, concerning its claims for refunds for 1952 and 1953, respectively. The actions were consolidated for trial.
The court has jurisdiction over this cause pursuant to 28 U.S.C. § 1346(a) (1). The plaintiff has filed proper claims for refunds of the taxes here involved with the Commissioner of…
2Cases cited22 opinions
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Brast v. Winding Gulf Colliery Co.Court of Appeals for the Fourth Circuit · 1938
- W. M. Ritter Lumber Co. v. CommissionerUnited States Board of Tax Appeals · 1934
- Marsh Fork Coal Co. v. LucasCourt of Appeals for the Fourth Circuit · 1930
- Commissioner of Internal Revenue v. H. E. Harman Coal CorpCourt of Appeals for the Fourth Circuit · 1952
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3Cited by5 opinions
- Kennecott Copper Corporation v. The United StatesUnited States Court of Claims · 1965
- Geoghegan & Mathis, Inc. v. CommissionerUnited States Tax Court · 1971
- Geoghegan & Mathis, Inc. v. CommissionerUnited States Tax Court · 1971
- Kevin W. R. v. Frank J. Bisignano, Commissioner of the Social Security AdministrationDistrict Court, D. South Carolina · 2026
- Sonya N. R. v. Frank J. Bisignano, Commissioner of Social Security AdministrationDistrict Court, D. South Carolina · 2026