Legal Opinion

Steiner v. Nelson

District Court, E.D. Wisconsin

Decided December 1, 1961No. 56-C-140PublishedCited by 3 opinions

1Opinion of the Court

GRUBB, District Judge.

There is before the court in this action a motion by the defendant to dismiss this action and a motion by the plaintiffs for an order directing the defendant to pay interest on the item of $19,271.41 which was refunded to plaintiffs as having been obtained through illegal assessment.

This litigation has a long history. The action was brought to enjoin an illegal income tax assessment. The then defendant (defendant Nelson’s predecessor in office) made a motion to dismiss the complaint. This motion was denied. Steiner v. Reisimer, D.C., 148 F.Supp. 192 (1957). Thereafter…

2Cases cited7 opinions

  1. Girard Trust Co. v. United StatesSupreme Court of the United States · 1926
  2. Emil J. Nelson and Richard M. Roberts v. Harold G. Steiner and Ollie Mae SteinerCourt of Appeals for the Seventh Circuit · 1960
  3. Steiner v. NelsonCourt of Appeals for the Seventh Circuit · 1958
  4. Rice v. EisnerCourt of Appeals for the Second Circuit · 1926
  5. Dresser v. United StatesCourt of Appeals for the Tenth Circuit · 1950

2 more not listed; retrieve them via the Exa API.

3Cited by3 opinions

  1. Craft v. United StatesCourt of Appeals for the Sixth Circuit · 2000
  2. Usibelli Coal Mine v. United StatesUnited States Court of Federal Claims · 2002
  3. Sandra L. Craft, Plaintiff-Appellee/cross-Appellant v. United States of America, Acting Through the Commissioner of Internal Revenue, Defendant-Appellant/cross-AppelleeCourt of Appeals for the Sixth Circuit · 2000

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