Legal Opinion
Barrett v. Phinney
District Court, S.D. Texas
Decided January 8, 1968No. Civ. A. No. 66-G-44PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
NOEL, District Judge.
This is a suit for the refund of taxes paid in the amount of $1,729.16, alleged to have been erroneously assessed pursuant to the Federal Insurance Contributions Act (FICA), 26 U.S.C. § 3121, the Federal Unemployment Tax Act (FUTA), 26 U.S.C. § 3306, and the collection of income tax at the source on wages (withholding tax), 26 U.S.C. § 3401 et seq. The United States filed a complaint in intervention demanding judgment against the plaintiff for $72,-370.88 assessed by the District Director of Internal Revenue for withholding taxes, FICA and FUTA taxes…
2Cases cited15 opinions
- United States v. SilkSupreme Court of the United States · 1947
- Cold Metal Process Co. v. United Engineering & Foundry Co.Supreme Court of the United States · 1956
- Helvering v. ReynoldsSupreme Court of the United States · 1941
- W. C. Case v. Dan C. AbramsCourt of Appeals for the Tenth Circuit · 1965
- Joseph Sherman v. James A. Hamilton, Jr., District Director, Immigration and Naturalization ServiceCourt of Appeals for the First Circuit · 1961
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3Cited by2 opinions
- Associated Bicycle Service, Inc. v. United States (In Re Associated Bicycle Service, Inc.)United States Bankruptcy Court, N.D. Indiana · 1990
- International Exterminator Corp. v. United StatesDistrict Court, N.D. Texas · 1969