Legal Opinion
Sitnick v. United States
District Court, D. Maryland
Decided July 14, 1965No. Civil No. 15686PublishedCited by 4 opinions
1Opinion of the Court
NORTHROP, District Judge.
This action arises as a result of the disallowance of plaintiffs’ claim for refund of payment of excise tax and penalties and interest. On February 2, 1964, plaintiffs made a partial payment to the United States (Government) of $1,767.57; this represented an excise tax of $1,170.92 and penalty and interest of $596.65 assessed against them for the first quarter of 1959. The Government has counterclaimed for its full assessment of $104,569.26 in tax plus penalties of $37,124.68 and interest of $53,048.75. The total, including $438.57 of depository receipts, comes to…
2Cases cited16 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Helvering v. TaylorSupreme Court of the United States · 1935
- Commissioner v. AckerSupreme Court of the United States · 1959
- Charles Oran Mensik and Mary Mensik v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Nannie v. Compton v. United States of AmericaCourt of Appeals for the Fourth Circuit · 1964
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3Cited by4 opinions
- Larrye Sitnick and Benjamin Meyers v. United StatesCourt of Appeals for the Fourth Circuit · 1966
- C. Bundy, Jr., Inc. v. United StatesDistrict Court, E.D. Wisconsin · 1987
- Caracci v. UsryDistrict Court, E.D. Louisiana · 1968
- DeNubilo v. United StatesDistrict Court, N.D. New York · 1967