Legal Opinion
Michael P. v. United States
District Court, D. South Carolina
Decided February 17, 1966No. Civ. A. No. 1457PublishedCited by 3 opinions
1Opinion of the Court
MARTIN, Chief Judge.
This is an action for the refund of $5,993.15 in income taxes, plus interest thereon, allegedly overpaid for the years 1956, 1959 and 1960. The suit was brought pursuant to 28 U.S.C. § 1346(a). There- exists no dispute between the parties as to venue or jurisdiction.
On June 17, 1965, this action was tried before the Court and a jury. At the close of the presentation of the evidence, the Government filed with the Court a motion for a directed verdict. The plaintiffs *719made a similar motion. Upon consideration of said motions, the Court concluded there was no dispute as to any…
2Cases cited20 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Higgins v. CommissionerSupreme Court of the United States · 1941
- United States v. GilmoreSupreme Court of the United States · 1963
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Putnam v. CommissionerSupreme Court of the United States · 1956
15 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- William N. Harsha and Barbara J. Harsha v. United StatesCourt of Appeals for the Tenth Circuit · 1979
- Gillespie v. CommissionerUnited States Tax Court · 1970
- Gillespie v. CommissionerUnited States Tax Court · 1970