Legal Opinion
Milbank v. Duggan
District Court, S.D. New York
Decided March 22, 1944PublishedCited by 3 opinions
1Opinion of the Court
BRIGHT, District Judge.
Both parties move for summary judgment in an action brought to recover taxes which were illegally collected on plaintiff’s income for the year 1932. Defendant contends that plaintiff’s amended claim for refund was not timely filed, and that in any event a recovery can only be had for a less amount than demanded. Similar litigation was had between the same parties, resulting in a dismissal upon the merits, after a motion of like character, and an affirmance by the Circuit Court of Appeals in Milbank v. Duggan, 2 Cir., 131 F.2d 898.
The original dispute arose as to the…
2Cases cited8 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- United States v. KalesSupreme Court of the United States · 1941
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
- United States v. PleasantsSupreme Court of the United States · 1939
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3Cited by3 opinions
- Newton v. United StatesUnited States Court of Claims · 1958
- In re Long-Distance Telephone Service Federal Excise Tax Refund LitigationCourt of Appeals for the D.C. Circuit · 2008
- In Re Long-Distance Tele. Serv. Fed. Excise TaxDistrict Court, District of Columbia · 2008