Legal Opinion
Mary Pauline McKenney Joyce, Aloysius G. Casey and Gerard A. McDonough and Executors Under the Will of M. Pauline Casey, Deceased v. United States
Court of Appeals for the Third Circuit
Decided May 25, 1966No. 15340PublishedCited by 3 opinions
1Opinion of the Court
HASTIE, Circuit Judge.
The United States has taken this appeal from a decision of the District Court for the Middle District of Pennsylvania, 237 F.Supp. 163, which allowed a claim filed by the taxpayer, Pauline Casey,1 for an income tax adjustment and refund for the closed year 1946 by reason of an alleged overpayment of taxes at that time. Despite the running of the statute of limitations, this overpayment is said to have become recoverable under the provisions of sections 1311 to 1315, inclusive, of the Internal Revenue Code, as a result of an “inconsistent” determination in a subsequent…
2Cases cited7 opinions
- Freuler v. HelveringSupreme Court of the United States · 1934
- Casey v. CommissionerUnited States Tax Court · 1962
- Graves Bros. Co. v. CommissionerUnited States Tax Court · 1952
- Burns v. CommissionerUnited States Tax Court · 1954
- Commissioner of Internal Revenue v. Jack Jordan Ammann and Dorothy Lee AmmannCourt of Appeals for the Fifth Circuit · 1956
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3Cited by3 opinions
- Michael G. O'Brien v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- First National Bank of Omaha and Katherine D. Clark, Trustees of the Margaret H. Doorly Family Trusts v. United StatesCourt of Appeals for the First Circuit · 1977
- Mary Pauline McKenney Joyce, Aloysius G. Casey and Gerard A. McDonough and Executors Under the Will of M. Pauline Casey, Deceased v. United StatesCourt of Appeals for the Third Circuit · 1966