Legal Opinion
Behr-Manning Corporation v. United States
District Court, D. Massachusetts
Decided July 20, 1961No. Civ. A. 60-89PublishedCited by 2 opinions
1Opinion of the Court
JULIAN, District Judge.
The defendant moves for judgment on the pleadings pursuant to Rule 12(c) of the Federal Rules of Civil Procedure, 28 U.S.C.A.
The Norton Company, successor to the Behr-Manning Corporation, brings this action against the United States under the provisions of 28 U.S.C. § 1346(a) (1), as amended, to recover $322,219.72 which Norton paid to the District Director of Internal Revenue, Boston, Massachusetts, on March 7, 1958, for deficiencies in income and excess profits taxes for the years 1951 and 1952. Claims for refund contesting the deficiencies were filed on or about July…
2Cases cited5 opinions
- Jackson v. . State of New YorkNew York Court of Appeals · 1914
- Dear Publication & Radio, Inc., a New Jersey Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1960
- United States v. Minnesota Mining & Manufacturing Co.District Court, D. Massachusetts · 1950
- American Natural Gas Co. v. United StatesUnited States Court of Claims · 1960
- Filbin Corp. v. United StatesDistrict Court, E.D. South Carolina · 1920
3Cited by2 opinions
- Hitke v. CommissionerCourt of Appeals for the Seventh Circuit · 1961
- Robert K. Hitke and La Verne E. Hitke v. Commissioner of Internal Revenue, Robert L. Dahme and Dolores K. Dahme v. Commissioner of Internal Revenue, Kurt Hitke and Anna Hitke v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1961