Legal Opinion
United States v. Welch
District Court, S.D. New York
Decided May 14, 1957PublishedCited by 6 opinions
1Opinion of the Court
SUGARMAN, District Judge.
The United States sues to recover sums of money allegedly refunded to defendants by mistake as erroneously collected income taxes.
On November 15, 1950, such a refund was made to Donald T. Carlisle and on July 7, 1950, two such refunds were made, one to Donald T. Carlisle and Katherine V. Carlisle jointly, and to Donald T. Carlisle alone.
Before the expiration of the two-year period of limitation prescribed by Section 3746(b) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3746(b), i. e., on June 20, 1952, complaints in actions to recover these refunds were filed in…
2Cases cited3 opinions
- Schiller v. Mit-Clip Co., IncCourt of Appeals for the Second Circuit · 1950
- United States v. Detroit Moulding CorporationDistrict Court, E.D. Michigan · 1944
- United States v. GreitzerDistrict Court, E.D. Pennsylvania · 1955
3Cited by6 opinions
- Goldlawr, Inc. v. Marcus Heiman, Select Operating Corporation and United Booking Office, Inc., and Milton Shubert, William Klein and Sylvia W. GoldeCourt of Appeals for the Second Circuit · 1961
- GOLDLAWR, INCORPORATED v. ShubertDistrict Court, S.D. New York · 1959
- Adolph Hohensee v. News Syndicate, Inc., Etc.Court of Appeals for the Third Circuit · 1961
- Amerio Contact Plate Freezers, Inc. v. Frank W. KnowlesCourt of Appeals for the D.C. Circuit · 1960
- Goldlawr, Inc. v. Marcus Heiman, Select Operating Corporation and United Booking Office, Inc., and Milton Shubert, William Klein and Sylvia W. GoldeCourt of Appeals for the Second Circuit · 1961
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