Legal Opinion
Cities Service Oil Co. v. United States
District Court, S.D. New York
Decided May 5, 1960PublishedCited by 2 opinions
1Opinion of the Court
CASHIN, District Judge.
In these three actions, which I consolidated at the opening of trial for all purposes (Rule 42(a), Federal Rules of Civil Procedure, 28 U.S.C.), plaintiff seeks the refund of taxes which are claimed to have been unlawfully collected.
Civ. 78-377, for the sum of $22,300.99, covers taxes applicable to the period July 11, 1947, to May 31, 1951.
Civ. 94-256, for the sum of $10,666.05, covers taxes applicable to the period May 31, 1951, to April 30, 1953,
Civ. 144-57, for the sum of $13,092.27, covers taxes applicable to the period May 1, 1953, to November 30, 1955.
*166The…
2Cases cited7 opinions
- Scovill Manufacturing Company v. John J. Fitzpatrick, Collector of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1954
- Republic Oil Refining Co. v. GrangerCourt of Appeals for the Third Circuit · 1952
- McKeever v. FontenotCourt of Appeals for the Fifth Circuit · 1939
- United States v. Pan American Refining CorporationCourt of Appeals for the Fifth Circuit · 1955
- Port Fuel Company v. United StatesDistrict Court, S.D. Texas · 1955
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Great Lakes Pipe Line Co. v. United StatesDistrict Court, W.D. Missouri · 1963
- Apollo Fuel Oil v. United StatesDistrict Court, E.D. New York · 1999