Legal Opinion
Interstate Fire Insurance Company v. United States
District Court, E.D. Tennessee
Decided March 6, 1963No. Civ. A. 3604, 3639PublishedCited by 22 opinions
1Opinion of the Court
FRANK W. WILSON, District Judge.
These two lawsuits are actions by a taxpayer to recover the sum of $313,996.-30, plus interest, claimed to have been over paid as federal income taxes and excess profit taxes for the calendar years 1952 through 1957 inclusive. There are two lawsuits by reason of the fact that two separate claims for refund were filed and acted upon at different times, Case No. 8604 involving a claim for a refund relating to the years 1952 through 1955, and Case No. 3639 involving a claim for a refund relating to the years 1956 and 1957. The same issues are involved in each case…
2Cases cited28 opinions
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- Higgins v. SmithSupreme Court of the United States · 1940
- Corliss v. BowersSupreme Court of the United States · 1930
- Utah Power & Light Co. v. United StatesSupreme Court of the United States · 1917
- Gray v. PowellSupreme Court of the United States · 1941
23 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Boulez v. CommissionerUnited States Tax Court · 1981
- Bornstein v. United StatesUnited States Court of Claims · 1965
- Department of Revenue v. Moebius Printing Co.Wisconsin Supreme Court · 1979
- Oil Shale Corporation v. MortonDistrict Court, D. Colorado · 1973
- Pierce v. Apple Valley, Inc.District Court, S.D. Ohio · 1984
17 more not listed; retrieve them via the Exa API.