Legal Opinion
United States v. Erma Rosenberger
Court of Appeals for the Eighth Circuit
Decided August 15, 1956No. 15522PublishedCited by 19 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
The question for review in this action is whether the taxpayer (appellee) was entitled, by reason of Section 3801 of the Internal Revenue Code of 1939, 1 to a refund of an overpayment of income tax for the year 1946, otherwise barred by the applicable statutes of-limitations, Section 3772(a) (1) and Section 322(b) (l)- of the Internal Revenue Code of 1939, 26 U.S.C. §§ 3772(a) (1), 322(b) (1). From a judgment for the taxpayer, the Government has appealed. The facts are not in dispute.
The taxpayer and others, each of whom owned a 1/13 interest in certain improved real…
2Cases cited8 opinions
- 1432 Broadway Corp. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1947
- Gooch Milling & Elevator Co. v. United StatesUnited States Court of Claims · 1948
- Brennen v. CommissionerUnited States Tax Court · 1953
- MacDonald v. CommissionerUnited States Tax Court · 1951
- Landau v. CommissionerUnited States Tax Court · 1953
3 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Olin Mathieson Chemical Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1959
- Gooding v. United StatesUnited States Court of Claims · 1964
- Knowles Electronics, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1966
- Olaf E. Taxeraas, Administrator of the Estate of Carl Taxeraas and Irene Taxeraas v. United StatesCourt of Appeals for the Eighth Circuit · 1959
- Rigdon v. United StatesDistrict Court, S.D. California · 1961
14 more not listed; retrieve them via the Exa API.