Legal Opinion
Mondshein v. United States
District Court, E.D. New York
Decided October 7, 1971No. 70-C-267PublishedCited by 3 opinions
1Opinion of the Court
Memorandum of Decision and Order
MISHLER, Chief Judge.
This is an action for the refund of taxes paid brought pursuant to 26 U.S. C. § 7422. Jurisdiction is alleged to exist under 28 U.S.C. § 1346(a) (1). Defendant has moved for judgment on the pleadings under Rule 12(c) F.R.Civ.P. The essence of defendant’s claim is that the court does not have subject matter jurisdiction of the instant controversy in that plaintiff has not filed a timely claim for refund according to the provisions of 26 U.S.C. § 7422(a). As matters outside the pleadings have been presented to the court, and have not been…
2Cases cited19 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- Algonac Manufacturing Co. v. United StatesUnited States Court of Claims · 1970
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- Graff Chevrolet Company v. Ellis Campbell, Jr., District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- J. C. Pitman & Sons, Inc. v. The United StatesUnited States Court of Claims · 1963
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3Cited by3 opinions
- Hazzard v. WeinbergerDistrict Court, S.D. New York · 1974
- Allison v. United StatesDistrict Court, M.D. Pennsylvania · 1974
- Lillian Mondshein, as Administratrix of the Estate of Benjamin Mondshein, and Lillian Mondshein v. United StatesCourt of Appeals for the Second Circuit · 1973