Legal Opinion
Walter F. Freeman v. United States
Court of Appeals for the Ninth Circuit
Decided March 26, 1959No. 15981PublishedCited by 25 opinions
1Opinion of the Court
HAMLEY, Circuit Judge.
Asserting that the United States Navy had erroneously withheld taxes from his retirement pay, plaintiff instituted this suit for a refund. The action was brought under 28 U.S.C.A. § 1346(a) (1) and the amount sought to be recovered was $22.10. The United States answered with a general denial and a counterclaim to recover $256.90 for unpaid taxes. Judgment was entered for the government and plaintiff appeals.
Two questions are presented for our consideration. The first is whether appellant can maintain such a refund suit, having failed to allege that he had paid all of the…
2Cases cited9 opinions
- Flora v. United StatesSupreme Court of the United States · 1958
- Switzer Brothers, Inc. v. Chicago Cardboard Co., Harry P. Locklin and Elmer J. Brant, General Partners, D/B/A Radiant Color Company, Intervening and Counter-Plaintiffs v. Switzer Brothers, Inc., Robert C. Switzer and Joseph L. Switzer, Counter-DefendantsCourt of Appeals for the Seventh Circuit · 1958
- Isenberg v. BiddleCourt of Appeals for the D.C. Circuit · 1941
- Prince v. United StatesUnited States Court of Claims · 1954
- Neill v. CommissionerUnited States Tax Court · 1951
4 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- United States v. John & Patricia FormaCourt of Appeals for the Second Circuit · 1994
- Boynton v. United StatesCourt of Appeals for the Ninth Circuit · 1977
- John P. King v. The United StatesUnited States Court of Claims · 1968
- William D. & Joyce M. Reimels v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2006
- Stern v. United StatesDistrict Court, D. Nevada · 1983
20 more not listed; retrieve them via the Exa API.