Legal Opinion
State Farm Mutual Automobile Insurance v. United States
District Court, S.D. Illinois
Decided November 21, 1961No. Civ. No. 2719PublishedCited by 2 opinions
1Opinion of the Court
POOS, District Judge.
The plaintiff, State Farm Mutual Automobile Insurance Company, an Illinois corporation, brings this suit against the United States of America to recover an alleged unlawful, illegal and erroneous assessment of income taxes for the years 1955 and 1956. The action is asserted and brought under Title 28 United States Code, § 1346(a) (1). All formal steps preliminary to this suit have been carried out. The plaintiff filed its returns and paid income taxes for the years 1955 and 1956. Thereafter the Commissioner of Internal Revenue examined the returns for the years in…
2Cases cited10 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Commissioner v. Estate of SternbergerSupreme Court of the United States · 1955
- State Farm Mutual Automobile Insurance v. DuelSupreme Court of the United States · 1945
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
- Pink v. A. A. A. Highway Express, Inc.Supreme Court of the United States · 1942
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3Cited by2 opinions
- Willamette Valley Lumber Co. v. United StatesDistrict Court, D. Oregon · 1966
- State Farm Mutual Automobile Insurance Company, an Illinois Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1963