Legal Opinion
Schimberg v. United States
District Court, N.D. Illinois
Decided April 15, 1965No. 62 C 986PublishedCited by 4 opinions
1Opinion of the Court
CAMPBELL, Chief Judge.
This is an action under § 1346(a) of Title 28, United States Code to obtain a refund of federal income taxes allegedly illegally assessed by the District Director of Internal Revenue.
Plaintiff filed a claim for refund with the District Director on April 14, 1961, and the instant suit was commenced more than six months after that date. The District Director has neither allowed the claim nor granted credit, in whole or in part, for the amount claimed. Plaintiff has therefore complied with § 6532(a) (1) of Title 26, United States Code.
The facts, as stipulated by the…
2Cases cited6 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Commissioner of Internal Revenue v. Mnookin's EstateCourt of Appeals for the Eighth Circuit · 1950
- Guaranty Trust Co. v. CommissionerSupreme Court of the United States · 1938
- Henderson's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1946
- Girard Trust Co. v. United StatesCourt of Appeals for the Third Circuit · 1950
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3Cited by4 opinions
- Estate of Petschek v. CommissionerUnited States Tax Court · 1983
- Lewis Schimberg, of the Estate of Anna H. Collins, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1966
- Estate of Petschek v. CommissionerUnited States Tax Court · 1983
- Lewis Schimberg, of the Estate of Anna H. Collins, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1966