Legal Opinion
JOINT SCH. DIST. NO. 1, ETC. v. United States
District Court, E.D. Wisconsin
Decided November 24, 1976No. Civ. A. 73-C-441PublishedCited by 2 opinions
1Opinion of the Court
REYNOLDS, Chief Judge.
This is a suit by Joint School District No. 1 to recover from the Internal Revenue Service (“IRS”) taxes alleged to have been erroneously and illegally assessed and collected. Trial was had to the Court on April 1, 1976, and the matter was taken under advisement. For the reasons hereinafter stated, judgment is awarded the defendant dismissing the complaint.
The facts as they appear from the pleadings, briefs, the statement of uncontested facts, and the trial are uncomplicated. Pursuant to § 42.40(1), Wis.Stats. (1971), the plaintiff withheld 6% of all teachers’…
2Cases cited3 opinions
- United States v. BasyeSupreme Court of the United States · 1973
- Harrington v. SmithWisconsin Supreme Court · 1871
- State Ex Rel. City of West Allis v. DieringerWisconsin Supreme Court · 1957
3Cited by2 opinions
- University of North Dakota v. United StatesDistrict Court, D. North Dakota · 1978
- Educ. Ass'n v. Public Instruction Dept.Court of Appeals of Wisconsin · 1990