Legal Opinion
Zachary v. United States
District Court, D. Connecticut
Decided December 2, 1954No. Civ. A. No. 4617PublishedCited by 4 opinions
1Opinion of the Court
SMITH, Chief Judge.
Defendant moves to dismiss this tax refund action on the ground of variance between the complaint and the claim for refund.
Plaintiff moves to strike the motion to dismiss and the memorandum filed in support thereof as sham and false and as interposed for delay only.
The motion to dismiss raises serious questions of possible variance. The motion to strike is therefox*e denied.
The claim for refund, Exhibit 1 attached to the complaint, filed August 12, 1947, sets out a payment of $7941.80 as income tax and surtax for the fiscal year ending May 31, 1944. The reason for the claim…
2Cases cited5 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Bemis Bro. Bag Co. v. United StatesSupreme Court of the United States · 1933
- Ronald Press Co. v. SheaCourt of Appeals for the Second Circuit · 1940
- Union Bleachery v. United StatesCourt of Appeals for the Fourth Circuit · 1949
- Brooks-Scanlon Corp. v. United StatesUnited States Court of Claims · 1940
3Cited by4 opinions
- Burwell Motor Co. v. CommissionerUnited States Tax Court · 1957
- Burwell Motor Co. v. CommissionerUnited States Tax Court · 1957
- Theodore Zachary v. United StatesCourt of Appeals for the Second Circuit · 1955
- Zachary v. United StatesUnited States Court of Claims · 1956