Legal Opinion

Overseas Mailman, Inc. v. United States

District Court, D. New Jersey

Decided February 1, 1971No. Civ. A. No. 1066-66PublishedCited by 2 opinions

1Opinion of the Court

OPINION

AUGELLI, Chief Judge:

Plaintiff seeks in this action to recover $29,567.19 paid by it to defendant as retailers’ excise taxes for the years 1959 through 1964 and as delinquency return payments and interest relating to those taxes, together with statutory interest on any amounts found to be overpayment. By stipulation, defendant has conceded that plaintiff has exhausted its administrative remedies and that this suit for refund was timely filed. The Court’s *174jurisdiction is invoked under 28 U.S.C. § 1346(a). The matter has been submitted to the Court on cross-motions for summary judgment.…

2Cases cited7 opinions

  1. Nathan Gellman, Burt Horwitz and Peter Podany, Co-Partners, D/B/A Gellman Brothers v. United StatesCourt of Appeals for the Eighth Circuit · 1956
  2. Arnold Productions, Inc. v. Favorite Films Corporation, and Nationwide Television CorporationCourt of Appeals for the Second Circuit · 1962
  3. Louis, Ned E. And Basil A. Torti, Doing Business as Wisconsin De Luxe Company v. United StatesCourt of Appeals for the Seventh Circuit · 1957
  4. Around the World Shoppers Club v. United StatesCourt of Appeals for the Third Circuit · 1962
  5. Worrell's Limited, Doing Business as R. D. Worrell Jewelry Co. v. The United StatesUnited States Court of Claims · 1962

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

3Cited by2 opinions

  1. Bradford v. United StatesDistrict Court, D. Colorado · 1981
  2. Amon v. United StatesDistrict Court, D. Colorado · 1981

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