Legal Opinion
De Franco v. United States
District Court, S.D. California
Decided September 9, 1955No. 13706PublishedCited by 25 opinions
1Opinion of the Court
JAMES M. CARTER, District Judge.
The question presented is whether the plaintiff may further amend complaint brought upon a partnership claim to join the remaining partners as parties plaintiff, after the period of the statute of limitations has run for the filing of a new cause of action. The action is for a refund of taxes paid to or collected by *158the United States, and for which a claim for refund was made within the statutory period, and arises under the Internal Revenue Code of 1939, Act Feb. 10, 1939, c. 2, 53 Stat. 465, as amended, 26 U.S.C.A. §§ 1430 and 3772.
From 1939 to June 1945,…
2Cases cited39 opinions
- Ackermann v. United StatesSupreme Court of the United States · 1950
- American Fire & Casualty Co. v. FinnSupreme Court of the United States · 1951
- Missouri, Kansas & Texas Railway Co. v. WulfSupreme Court of the United States · 1913
- New York Central & Hudson River Railroad v. KinneySupreme Court of the United States · 1922
- Tiller v. Atlantic Coast Line RailroadSupreme Court of the United States · 1945
34 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- John Staren and David Henner v. American National Bank and Trust Company of Chicago, a CorporationCourt of Appeals for the Seventh Circuit · 1976
- Johnson v. Helicopter & Airplane Services Corp.District Court, D. Maryland · 1975
- Estate of Mendez v. City of CeresDistrict Court, E.D. California · 2019
- Flour Mills of America, Inc. v. PaceDistrict Court, E.D. Oklahoma · 1977
- International Telephone & Telegraph Corp. v. General Telephone & Electronics Corp.District Court, D. Hawaii · 1972
20 more not listed; retrieve them via the Exa API.