Legal Opinion
Luckenbach v. Pedrick
District Court, S.D. New York
Decided September 18, 1953PublishedCited by 3 opinions
1Opinion of the Court
RYAN, District Judge.
On March 22, 1949 plaintiff instituted this suit against the Collector of Internal ^Revenue for the Second District of New York to recover $14,082.87 with interest, income taxes she alleges were erroneously collected from her for the calendar years 1942 through 1946. Subsequent to the filing of the complaint the defendant died and his executrix was substituted. The suit was timely filed under the provisions of Section 3772(a) (2), Title 26; plaintiff previously duly filed claims for refund; the claims filed for 1942 and 1943 have been disallowed; the claims for 1944, 1945…
2Cases cited9 opinions
- Pittsburgh-Westmoreland Coal Co. v. . KerrNew York Court of Appeals · 1917
- Lerner v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1952
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1934
- Rosenberg v. RosenbergNew York Court of Appeals · 1932
- Cox v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1949
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3Cited by3 opinions
- President of Georgetown College v. MaddenDistrict Court, D. Maryland · 1980
- Pierson v. CommissionerUnited States Tax Court · 1954
- Pierson v. CommissionerUnited States Tax Court · 1954