Legal Opinion
Ingalls v. United States
District Court, N.D. Alabama
Decided May 16, 1967No. Civ. A. No. 66-289PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION
ALLGOOD, District Judge.
I
STATEMENT OF THE CASE
This is a suit for the refund of income tax paid by the Plaintiffs for the year 1961. Their return was timely filed and the tax shown to be due thereon was paid. Upon examination of the return a deficiency in income tax in the amount of $150,784.74 was assessed and paid together with interest thereon in the amount of $30,174.61. Plaintiffs filed a timely claim for refund for tax and interest in the amount of $180,959.35. The claim was disallowed and Plaintiffs filed this suit for refund of the amount paid within the time allowed…
2Cases cited11 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- H. O. Williams and Mrs. Ada L. Williams v. United StatesCourt of Appeals for the Fifth Circuit · 1955
- Tate v. EvansSupreme Court of Alabama · 1875
- George v. Cahawba & Marion Rail RoadSupreme Court of Alabama · 1845
- Bailey v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1939
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3Cited by4 opinions
- Manchester Music Co., Inc. v. United StatesDistrict Court, D. New Hampshire · 1990
- State v. Gulf Oil CorporationCourt of Civil Appeals of Alabama · 1971
- CUTTS v. COMMISSIONERUnited States Tax Court · 2004
- American Civil Liberties Union v. Department of DefenseCourt of Appeals for the Second Circuit · 2008