Legal Opinion
Gilmore v. United States
District Court, D. Maryland
Decided September 26, 1977No. Civ. K-75-754PublishedCited by 6 opinions
1Opinion of the Court
FRANK A. KAUFMAN, District Judge.
Plaintiff instituted this tax refund case, seeking to recover $418.38 paid in partial satisfaction of assessments for federal taxes relating to income withholding, social security and unemployment. Defendant, in turn, by counterclaim, seeks to recover $119,-588.95 of such taxes plus interest and penalties. All of the taxes relate to the calendar years 1967, 1968 and 1969. Trial has been held and memoranda and oral argument have been presented as to (a) whether any such taxes are due and owing by plaintiff for those years, and if so, (b) whether or not…
2Cases cited16 opinions
- United States v. SilkSupreme Court of the United States · 1947
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Avis Rent a Car System, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1974
- Hugh Smith, Inc. v. CommissionerUnited States Tax Court · 1947
- Melvin McGuire and Alvina McGuire v. United States of America, Rahier Trucking, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1965
11 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Dana Corp. v. United StatesDistrict Court, N.D. Ohio · 1991
- ACME Music Co. v. Internal Revenue Service (In Re ACME Music Co.)United States Bankruptcy Court, W.D. Pennsylvania · 1996
- unempl.ins.rep. Cch 21,737 in Re Philip E. Brown, Formerly Dba J & B Produce Co., a Co-Partnership, Debtor. Philip E. Brown v. State of CaliforniaCourt of Appeals for the Ninth Circuit · 1984
- Trans-Serve, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 2008
- Lee v. United StatesDistrict Court, W.D. Texas · 1994
1 more not listed; retrieve them via the Exa API.