Legal Opinion
Trevelyan v. United States
District Court, D. Connecticut
Decided July 18, 1963No. Civ. No. 8178PublishedCited by 4 opinions
1Opinion of the Court
TIMBERS, District Judge.
Cross-motions for summary judgment,1 pursuant to Rule 56, Fed.R.Civ. P., in this action for refund of $9,510.32 of federal income taxes, raise the question whether the statute of limitations begins to run with the filing of declarations of estimated tax and payments of such estimated tax (as defendant contends) or with the filing of the final returns (as plaintiff contends).
The Court holds that the statute of limitations begins to run with the filing of the final returns; that plaintiff’s claims for refund were filed within the time allowed by statute; and that…
2Cases cited15 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Lewyt Corp. v. CommissionerSupreme Court of the United States · 1955
- Lewyt Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
- United States v. Dubuque Packing Company, a Corporation, Dubuque Packing Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1956
10 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- CHEMICAL BANK NEW YORK TRUST COMPANY v. United StatesDistrict Court, S.D. New York · 1967
- Mission Funding Alpha v. Commonwealth, Aplt.Supreme Court of Pennsylvania · 2017
- Baral v. CommissionerUnited States Tax Court · 1978
- Mission Funding Alpha v. Commonwealth, Aplt.Supreme Court of Pennsylvania · 2017