Legal Opinion
Battelstein Investment Co. v. United States
District Court, S.D. Texas
Decided January 30, 1969No. Civ. A. No. 67-H-670PublishedCited by 14 opinions
1Opinion of the Court
INGRAHAM, District Judge.
Memorandum:
This is an action to recover federal income taxes in the amount of $26,114.-72, plus interest, which were allegedly erroneously assessed and collected from the plaintiff, Battelstein Investment Company, for the fiscal years ending January 31, 1962, and January 31, 1963. The taxes involved are those imposed by Sections 531 through 537 of the Internal.Revenue Code of 1954, 26 U.S.C. Secs. 531-537.1 Plaintiff’s timely filed claims for refund were disallowed by the District Director and it subsequently filed suit in this court for refund within the prescribed…
2Cases cited23 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. Donruss Co.Supreme Court of the United States · 1969
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1960
- Dixie, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1960
- The Smoot Sand & Gravel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
18 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Battelstein Investment Company v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Dahlem Foundation, Inc. v. CommissionerUnited States Tax Court · 1970
- J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Simons-Eastern Company v. United StatesDistrict Court, N.D. Georgia · 1972
- Firstco, Inc. v. United StatesDistrict Court, S.D. Mississippi · 1977
9 more not listed; retrieve them via the Exa API.