Legal Opinion

Kurio v. United States

District Court, S.D. Texas

Decided December 11, 1970No. Civ. A. 66-H-509PublishedCited by 20 opinions

1Opinion of the Court

NOEL, District Judge.

MEMORANDUM OPINION:

This ease began as a suit for refund of payroll taxes. Over $89,000 in such taxes for 1963 and 1964 were assessed. Plaintiff paid a portion and sued for refund. The Government filed liens and counterclaimed for the balance.

On the day set for trial, the case became more than a refund suit. When called, Government counsel announced that the parties had agreed to settle the case, and requested leave to amend the Government’s answer and counterclaim to so allege. The motion was unopposed and granted. The Government then moved for judgment on an asserted…

2Cases cited38 opinions

  1. Leary v. United StatesSupreme Court of the United States · 1969
  2. United States v. Procter & Gamble Co.Supreme Court of the United States · 1958
  3. Bull v. United StatesSupreme Court of the United States · 1935
  4. Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
  5. Ellis Campbell, Jr., District Director of Internal Revenue v. J. M. Eastland and Montez EastlandCourt of Appeals for the Fifth Circuit · 1962

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3Cited by20 opinions

  1. Ismert and Associates, Inc. v. New England Mutual Life Insurance CompanyCourt of Appeals for the First Circuit · 1986
  2. In Re FrostUnited States Bankruptcy Court, D. Kansas · 1982
  3. United States v. Barbara Brooks Camp, United States of America v. George Evans HarpCourt of Appeals for the Ninth Circuit · 1984
  4. Avildsen v. United States (In Re Avildsen Tools & MacHines, Inc.)District Court, N.D. Illinois · 1984
  5. Gasmark, Ltd. v. Kimball Energy Corp.Court of Appeals of Texas · 1994

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