Legal Opinion

Vaughn v. United States

District Court, S.D. California

Decided December 30, 1959No. Nos. 2180-2181PublishedCited by 3 opinions

1Opinion of the Court

WEINBERGER, District Judge.

Two cases, identically titled, and separately numbered as shown above have been consolidated for all proceedings.

One case involves a claim for refunds on income taxes paid for the year 1952 and the other for 1953. The dates of payment of the taxes and the dates of filing claims for refund are alleged in the complaints and admitted by the defendant.

The defendant in its answer in each case has alleged as an affirmative defense the statute of limitations, claiming that plaintiffs are barred from bringing such action because the claim for refund was not filed within…

2Cases cited3 opinions

  1. Kenneth J. Tobin and Marguerite R. Tobin v. United StatesCourt of Appeals for the Fifth Circuit · 1959
  2. United States v. George R. Dempster and Frances S. DempsterCourt of Appeals for the Sixth Circuit · 1959
  3. Dempster v. United StatesDistrict Court, E.D. Tennessee · 1958

3Cited by3 opinions

  1. Harry B. Smith and Mary L. Smith v. United StatesCourt of Appeals for the Third Circuit · 1962
  2. Wilson v. United StatesDistrict Court, N.D. California · 1965
  3. Smith v. United StatesDistrict Court, D. New Jersey · 1961

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