Legal Opinion
Hudson v. United States
District Court, W.D. Louisiana
Decided August 23, 1950No. Civ. A. No. 2532PublishedCited by 2 opinions
1Opinion of the Court
DAWKINS, Chief Judge.
These complainants, husband and wife, seek to recover back from the Government the net sum of $827.48 out of a total of $1,300.65 alleged to have been paid by each of them under protest, at the instance of the Internal Revenue Department, as deficiency income taxes for the year 1941, which payments were later found to be not due in the major part in a test case between another taxpayer and the Government, growing out of identically the same facts and circumstances.
The defense is a plea of prescription of two years under Section 322(b) (1), 26 U. S.C.A., requiring that…
2Cases cited6 opinions
- United States v. LombardoSupreme Court of the United States · 1916
- Poynor v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Lewis-Hall Iron Works v. BlairCourt of Appeals for the D.C. Circuit · 1928
- McDonald Coal Co. v. LewellynDistrict Court, W.D. Pennsylvania · 1925
- Park Management, Inc. v. PorterEmergency Court of Appeals · 1946
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3Cited by2 opinions
- Rosengarten v. United StatesUnited States Court of Claims · 1960
- Harry Jones v. United States of America, Carrie A. Jones v. United StatesCourt of Appeals for the Ninth Circuit · 1955