Legal Opinion
St. Joseph Lead Co. v. United States
District Court, S.D. New York
Decided July 24, 1959PublishedCited by 1 opinion
1Opinion of the Court
DAWSON, District Judge.
This is a motion for an order, pursuant to Rule 15(a) of the Rules of Civil Procedure, 28 U.S.C.A., granting plaintiff leave to amend its complaint. The motion is supported by a stipulation of facts signed by both parties.
This is an action for the refund of corporate income taxes paid for the year 1949. The action was started after a claim for refund had been duly filed with the Commissioner of Internal Revenue but no action taken thereon by him. The claim demanded a refund of $102,-090.45 in taxes, plus interest of $14,036.-95.
*9Following the filing of the claim, and in…
2Cases cited6 opinions
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- Bemis Bro. Bag Co. v. United StatesSupreme Court of the United States · 1933
- Pink v. United StatesCourt of Appeals for the Second Circuit · 1939
- Commissioner of Internal Revenue v. Kennedy Mining & Milling Co.Court of Appeals for the Ninth Circuit · 1942
- WESTCHESTER FIRE INSURANCE COMPANY v. United StatesDistrict Court, S.D. New York · 1955
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- St. Joseph Lead Company v. United StatesCourt of Appeals for the Second Circuit · 1962