Legal Opinion
Stepka v. United States
District Court, E.D. New York
Decided June 29, 1961No. 61-C-15PublishedCited by 10 opinions
1Opinion of the Court
MISHLER, District Judge.
This is an action to recover an alleged overpayment of taxes in the sum of $17,689 for the years 1944 and 1945.
Defendant moves to dismiss the complaint pursuant to Rule 12(b) of the Rules of Civil Procedure, 28 U.S.C.A.
The basis of the application by the defendant is found in Section 322(b) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 322(b), which provides as follows:
“(b) Limitation on allowance.
“(1) Period of limitation. Unless a claim for credit or refund is filed by the taxpayer within three years from the time the return was filed by the taxpayer or within…
2Cases cited5 opinions
- United States v. MichelSupreme Court of the United States · 1931
- Osbourne v. United StatesCourt of Appeals for the Second Circuit · 1947
- Scarborough v. Atlantic Coast Line R. CoCourt of Appeals for the Fourth Circuit · 1949
- Kalil v. United StatesDistrict Court, E.D. New York · 1952
- Williams v. United StatesCourt of Appeals for the Fourth Circuit · 1955
3Cited by10 opinions
- Charles J. Oropallo v. United StatesCourt of Appeals for the First Circuit · 1993
- Frank Angelo Bruno v. United StatesCourt of Appeals for the Eighth Circuit · 1977
- Joseph I. Swietlik, Personal Representative of the Estate of Helen v. Safran, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1985
- United States v. Wells Fargo Bank, Formerly Wells Fargo Bank American Trust Co., Etc.Court of Appeals for the Ninth Circuit · 1968
- Brockamp v. United StatesDistrict Court, C.D. California · 1994
5 more not listed; retrieve them via the Exa API.