Fuller Brush Co. v. United States
District Court, D. Connecticut
1Opinion of the Court
MEMORANDUM OF DECISION
BLUMENFELD, District Judge.
This is a suit for refund of taxes and interest paid to the United States by the plaintiff in response to an assessment against it of retailers' excise tax deficiencies and interest for the first quarter of 1957, the fourth quarter of 1959, and all four quarters of 1961. The total assessment, made on November 16, 1962, for the entire period from the first quarter of 1957 through the fourth quarter of 1961 was $466,866.85. The government denies any obligation to refund the taxes paid and counterclaims for the amount of the assessment unpaid,…
2Cases cited18 opinions
- Crane v. CommissionerSupreme Court of the United States · 1947
- Malat v. RiddellSupreme Court of the United States · 1966
- Hanover Bank v. CommissionerSupreme Court of the United States · 1962
- Idaho Sheet Metal Works, Inc. v. WirtzSupreme Court of the United States · 1966
- Biddle v. CommissionerSupreme Court of the United States · 1938
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3Cited by2 opinions
- Harrison v. United StatesDistrict Court, E.D. Pennsylvania · 1979
- Ammex, Inc. v. United StatesUnited States Court of Federal Claims · 2003