Legal Opinion
United States v. Augspurger
District Court, W.D. New York
Decided March 20, 1978No. Civ. 76-595PublishedCited by 19 opinions
1Opinion of the Court
MEMORANDUM and ORDER
ELFVIN, District Judge.
The United States of America (“the Government”) instituted this suit pursuant to 26 U.S.C. § 7405 to collect an erroneous refund of federal taxes. 1 Jurisdiction exists under 26 U.S.C. § 7402 and 28 U.S.C. §§ 1340 and 1345. There are several motions before me for decision: plaintiff’s motion for summary judgment against defendant Augspurger; plaintiff’s motion for summary judgment on its “counterclaim in reply” against defendant Loeb, Rhoades & Co. (“Loeb”); defendant Augspurger’s motions for partial dismissal and for partial summary judgment;…
2Cases cited32 opinions
- Annette Heyman v. Commerce and Industry Insurance CompanyCourt of Appeals for the Second Circuit · 1975
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Markham v. AllenSupreme Court of the United States · 1946
- Waterman v. Canal-Louisiana Bank & Trust Co.Supreme Court of the United States · 1909
- Leiter Minerals, Inc. v. United StatesSupreme Court of the United States · 1957
27 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Gouveia v. Internal Revenue Service of the United States (In Re Quality Health Care)United States Bankruptcy Court, N.D. Indiana · 1997
- Rochester Radiology Associates, P.C. v. Aetna Life InsuranceDistrict Court, W.D. New York · 1985
- Dampskibsselskabet AF 1912 Aktieselskab v. Black & Geddes, Inc. (In Re Black & Geddes, Inc.)United States Bankruptcy Court, S.D. New York · 1981
- Sharon Steel Corp. v. Chase Manhattan Bank, N. A.District Court, S.D. New York · 1981
- United Jersey Bank/Central, N.A. v. Collated Products Corp. (In Re Collated Products Corp.)District Court, D. Delaware · 1990
14 more not listed; retrieve them via the Exa API.