Legal Opinion
Newton v. United States
United States Court of Claims
Decided July 16, 1958No. 391-55PublishedCited by 56 opinions
1Opinion of the Court
LARAMORE, Judge.
This is an action to recover income taxes and interest assessed thereon which have been paid by the plaintiff for the years 1945 and 1946. The sole issue presented is whether or not the plaintiff filed timely claims for refund as required by section 322(b) (1) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 322(b) (1). The facts necessary for-an understanding and determination of the case are as follows:
In each of the years 1942 through 1950, plaintiff made a payment to his former wife, Alice L. Heath, in the amount of $11,000. These sums were paid pursuant to an agreement…
2Cases cited22 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Georgia, Florida & Alabama Railway Co. v. Blish Milling Co.Supreme Court of the United States · 1916
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- United States v. KalesSupreme Court of the United States · 1941
17 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Minehan v. United StatesUnited States Court of Federal Claims · 2007
- Union Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- Mike Gustin v. United States of America, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1989
- Computervision Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- American Radiator & Standard Sanitary Corp. v. United StatesUnited States Court of Claims · 1963
51 more not listed; retrieve them via the Exa API.