Legal Opinion
World Pub. Co. v. United States
District Court, N.D. Oklahoma
Decided May 16, 1947No. Civil Action 1830PublishedCited by 12 opinions
1Opinion of the Court
BROADDUS, District Judge.
Jurisdiction.
1. This action is to secure a refund of income taxes paid to H. C. Jones, Collector of Internal Revenue for the United States within Oklahoma. As Jones was not the collector at the time the suit was filed, it was properly filed against the United States in the Northern District of Oklahoma. 28 U.S.C.A. § 41(20).
2. The first cause of action embraces a claim for a refund of income taxes paid by the plaintiff for the calendar year 1942, and the second for a refund of taxes paid for the calendar year 1943. In both years a deficiency tax was assessed and paid,…
2Cases cited33 opinions
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- United States v. RagenSupreme Court of the United States · 1942
- L. Schepp Co. v. CommissionerUnited States Board of Tax Appeals · 1932
- Helvering v. Chicago Stock Yards Co.Supreme Court of the United States · 1943
- United Business Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1933
28 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Pelton Steel Casting Co. v. CommissionerUnited States Tax Court · 1957
- Gazette Tel. Co. v. CommissionerUnited States Tax Court · 1953
- Kerr-Cochran, Incorporated, a Nebraska Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- World Pub. Co. v. United StatesCourt of Appeals for the Tenth Circuit · 1948
- Duke Laboratories, Inc. v. United StatesDistrict Court, D. Connecticut · 1963
7 more not listed; retrieve them via the Exa API.