Legal Opinion
Newberg v. United States
District Court, S.D. New York
Decided September 20, 1960PublishedCited by 5 opinions
1Opinion of the Court
METZNER, District Judge.
This is a tax refund action. The Government moves for dismissal of the complaint on the ground that it does not state a claim upon which relief can be granted, F.R.Civ.P. 12(b) (6), 28 U.S. C.A.
Plaintiff filed a petition in bankruptcy in June of 1947. In October of that year the District Collector of Internal Revenue filed a proof of claim with the referee in bankruptcy aggregating $200.-91. The plaintiff was subsequently discharged in bankruptcy and the Government was paid the amount of its claim. In August 1948 the bankruptcy proceeding was closed. In March 1950 the…
2Cases cited7 opinions
- In re AndersonCourt of Appeals for the Second Circuit · 1922
- California State Board of Equalization v. Coast Radio ProductsCourt of Appeals for the Ninth Circuit · 1955
- United States v. Coast Wineries, Inc.Court of Appeals for the Ninth Circuit · 1942
- United States v. HinesCourt of Appeals for the Eighth Circuit · 1924
- In Re Harmack Produce Co.District Court, S.D. New York · 1942
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Mal Newberg v. United StatesCourt of Appeals for the Second Circuit · 1961
- Spring Hill Nurseries Co. v. LindleyOhio Supreme Court · 1983
- Brints v. CommissionerUnited States Tax Court · 1989
- King v. CommissionerUnited States Tax Court · 1969
- King v. CommissionerUnited States Tax Court · 1969