Legal Opinion
Kral v. Commissioner
District Court, E.D. New York
Decided July 5, 1972No. 71-C-1469PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDER
JUDD, District Judge.
In this action for refund of personal income taxes for 1961, 1962, and 1963, the defendants have moved to dismiss the complaint for lack of jurisdiction. Plaintiffs have moved to amend their complaint to include claims for set-off and recoupment as well as for a refund.
The original complaint asserted that a stipulation settling a Tax Court case was entered by plaintiffs’ attorney without prior consultation with them, that an important witness had not been available when the case was set for trial, and that the Tax Court had erred in denying a motion to…
2Cases cited4 opinions
- Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
- EMPIRE TRUST COMPANY v. United StatesDistrict Court, D. Connecticut · 1963
- Empire Trust Company and Peter Dauk, Executors of the Will of Mary Lois K. McIntosh v. United StatesCourt of Appeals for the Second Circuit · 1963
- Guterman v. ScanlonDistrict Court, E.D. New York · 1963
3Cited by1 opinion
- Estate of Pechan v. United StatesDistrict Court, E.D. New York · 1988