Legal Opinion
Fecarotta v. United States
District Court, D. Arizona
Decided June 5, 1956No. Civ. A. 2154PublishedCited by 1 opinion
1Opinion of the Court
LING, Chief Judge.
The above entitled cause having been heard by the Court on October 19, 1955, and after considering the oral evidence, exhibits, and written briefs by the parties, the Court makes the following findings of fact and conclusions of law.
Findings of Fact
1. This is an action for a refund of federal income taxes in the amount of $4,500 which action was filed by plaintiff. The complaint herein was filed within the period prescribed by law, and it was preceded by a timely claim for refund.
2. Jurisdiction is conferred upon the Court by section 1346, Title 28 U.S.C.A.
3. Plaintiff is a…
2Cases cited7 opinions
- Smith v. CommissionerUnited States Board of Tax Appeals · 1931
- Irvine v. HelveringCourt of Appeals for the Eighth Circuit · 1938
- Parsons v. AnglimCourt of Appeals for the Ninth Circuit · 1944
- Gott v. Live Poultry Transit Co.Court of Chancery of Delaware · 1931
- Matern v. CommissionerUnited States Board of Tax Appeals · 1930
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- McMahon v. United StatesDistrict Court, D. Rhode Island · 1959