Legal Opinion
O'NEILL v. United States
District Court, E.D. New York
Decided October 10, 1961No. Civ. 17013PublishedCited by 20 opinions
1Opinion of the Court
RAYFIEL, District Judge.
This is an action, under Section 1346 (a) (1), of Title 28 United States Code, to recover the sum of $751.23 which the plaintiff claims the District Director of Internal Revenue, Brooklyn, New York, has illegally, erroneously and excessively collected from him for excise taxes on wagering, and for abatement of an allegedly illegal, arbitrary and excessive assessment for excise taxes on wagering levied against him by the said District Director.
In its answer the Government admitted that the sum in question was collected from the plaintiff, denied that it was illegal,…
2Cases cited18 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Emich Motors Corp. v. General Motors Corp.Supreme Court of the United States · 1951
- Stone v. WhiteSupreme Court of the United States · 1937
- Local 167, International Brotherhood of Teamsters v. United StatesSupreme Court of the United States · 1934
13 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Jackson v. CommissionerUnited States Tax Court · 1979
- Pizzarello v. United StatesCourt of Appeals for the Second Circuit · 1969
- Palma v. PowersDistrict Court, N.D. Illinois · 1969
- Pizzarello v. United StatesCourt of Appeals for the Second Circuit · 1969
- Hamilton v. United StatesDistrict Court, S.D. New York · 1969
15 more not listed; retrieve them via the Exa API.