Legal Opinion
United States v. Hart
District Court, E.D. Pennsylvania
Decided April 1, 1935No. 18152PublishedCited by 5 opinions
1Opinion of the Court
KIRKPATRICK, District Judge.
This is a suit at law brought by the government to recover money erroneously refunded to a taxpayer by reason of a mistake of law. The defendant, however, is not the taxpayer who received the refund but the residuary legatee under her will; her estate having been distributed.
The case is now before the court upon a motion for judgment for want of sufficient affidavit of defense which, under the Pennsylvania practice, admits the facts pleaded and puts in issue the legal sufficiency of the plaintiff’s statement as well as that of the affidavit of defense.
From the…
2Cases cited9 opinions
- Wisconsin Central Railroad v. United StatesSupreme Court of the United States · 1896
- Champ Spring Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1931
- Badeau v. United StatesSupreme Court of the United States · 1889
- In re BerryCourt of Appeals for the Second Circuit · 1906
- Keyes v. First Nat. Bank of AberdeenCourt of Appeals for the Eighth Circuit · 1928
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3Cited by5 opinions
- Bd. of Ed., Passaic v. BD. OF ED. OF WAYNENew Jersey Superior Court Appellate Division · 1972
- Chester Extended Care Center v. CommonwealthCommonwealth Court of Pennsylvania · 1988
- Hunsaker v. Commonwealth, Department of TransportationKentucky Supreme Court · 2007
- Hunsaker v. Commonwealth, Department of TransportationKentucky Supreme Court · 2007
- M.N. v. SPARTA TOWNSHIP BOARD OF EDUCATIONDistrict Court, D. New Jersey · 2022