Campbell v. United States
District Court, W.D. Arkansas
1Opinion of the Court
Memorandum Opinion
HENLEY, District Judge.
This tax refund case involves the 1962 federal income tax liability of Mr. John Roy Campbell of Harrison, Arkansas, and Dorothy Joe Campbell, his wife. The cause is now before the Court on the Government’s motion to dismiss the complaint on the ground that the action is barred by the two year limitations provision of 26 U.S.C.A. § 6532. Since the Court has considered material in addition to the complaint and exhibits thereto, the motion will be treated as one for summary judgment governed by Rule 56 of the Federal Rules of Civil Procedure.
In April 1963…
2Cases cited9 opinions
- Finn v. United StatesSupreme Court of the United States · 1887
- 18th Street Leader Stores, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1944
- Einson-Freeman Co. v. CorwinCourt of Appeals for the Second Circuit · 1940
- Beardsley v. United StatesDistrict Court, D. Connecticut · 1954
- Richard T. Gallion and Audrey R. Gallion v. United StatesCourt of Appeals for the Fifth Circuit · 1968
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3Cited by3 opinions
- St. Paul National Bank v. United StatesDistrict Court, S.D. Iowa · 1970
- Penetryn International, Inc. v. United StatesDistrict Court, D. New Jersey · 1975
- Nash v. United StatesDistrict Court, D. Nebraska · 1972