Legal Opinion
Cohn v. United States
District Court, N.D. Indiana
Decided February 3, 1965No. Civ. No. 3404PublishedCited by 3 opinions
1Opinion of the Court
GRANT, Chief Judge.
This cause is presently before the Court on cross-motions for summary judgment. Defendant filed its motion for summary judgment on July 21, 1964; plaintiffs filed their motion on September 16, 1964. Both parties have submitted briefs on the issues involved herein.
Plaintiffs in this suit are seeking a refund of income taxes and interest paid in the sum of One Thousand Seven Hundred Sixty-Six and 9**12Aw Dollars ($1,-766.12) for the years 1956 through 1962, inclusive, with interest thereon, which, plaintiffs contend, was illegally and unlawfully assessed and collected. The…
2Cases cited8 opinions
- Commissioner v. BilderSupreme Court of the United States · 1962
- Havey v. CommissionerUnited States Tax Court · 1949
- Walling v. Richmond Screw Anchor Co.Court of Appeals for the Second Circuit · 1946
- Max and Fannie Carasso v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- F.A.R. Liquidating Corp. v. Brownell, Atty. GenCourt of Appeals for the Third Circuit · 1954
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Rose v. CommissionerUnited States Tax Court · 1969
- Rose C. France v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1982
- Rose v. CommissionerUnited States Tax Court · 1969