Legal Opinion
Wortham MacHinery Company v. United States
District Court, D. Wyoming
Decided May 10, 1974No. Civ. 5855PublishedCited by 3 opinions
1Opinion of the Court
JUDGE’S MEMORANDUM
KERR, Judge.
Wortham Machinery Company (Wortham) and other plaintiffs have filed this suit seeking refunds of income taxes assessed and paid. This action was instituted pursuant to 28 U.S.C. §§ 1340, 1346(a)(1) and 1402. The matter was tried to the Court without a jury.
This Court has jurisdiction pursuant to 28 U.S.C. § 1346(a)(1), which permits a civil action to be brought for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected.
Wortham is a corporation organized and existing under the laws of the State of Wyoming, with…
2Cases cited23 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. GeneresSupreme Court of the United States · 1972
- Helvering v. GregoryCourt of Appeals for the Second Circuit · 1934
- Bazley v. CommissionerSupreme Court of the United States · 1947
- Irving Sachs v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1960
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3Cited by3 opinions
- Wortham MacHinery Company, a Wyoming Corporation v. The United States of AmericaCourt of Appeals for the Tenth Circuit · 1975
- Atlas Tool Co. v. CommissionerUnited States Tax Court · 1978
- Atlas Tool Co. v. CommissionerUnited States Tax Court · 1978