Legal Opinion

Milleg v. United States

District Court, E.D. New York

Decided December 19, 1950No. Civ. 10701PublishedCited by 3 opinions

1Opinion of the Court

BYERS, District Judge.

This is a plaintiff’s motion now stipulated to be for summary judgment under Fed. Rules Civ.Proc. rule 56, 28 U.S.C.A.

The plaintiff seeks to recover income tax payments made by her, with interest, as follows:

Year Amount

1942 $266.79

1943 228.90

1944 479.00

1945 412.51

1946 408.34

Total....... ........$1,795.54

The plaintiff has duly demanded a refund as to each said payment, none of which has been made; these claims for refund “have not been allowed or rejected” according to applicable provisions of the Internal Revenue Code, 26 U.S.C.A., and as to each a reasonable time has…

2Cases cited7 opinions

  1. Hassett v. WelchSupreme Court of the United States · 1938
  2. Helvering v. ButterworthSupreme Court of the United States · 1933
  3. Burnet v. WhitehouseSupreme Court of the United States · 1931
  4. Carlisle v. CommissionerCourt of Appeals for the Sixth Circuit · 1948
  5. In re HutsonAppellate Division of the Supreme Court of the State of New York · 1942

2 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Milleg v. CommissionerUnited States Tax Court · 1952
  2. Hennessey v. Coastal Eagle Point Oil Co.Supreme Court of New Jersey · 1992
  3. Milleg v. CommissionerUnited States Tax Court · 1952

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API