Legal Opinion
Kenneth J. Tobin and Marguerite R. Tobin v. United States
Court of Appeals for the Fifth Circuit
Decided March 25, 1959No. 17474PublishedCited by 12 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
Coming here on a very small record, this appeal is from a judgment dismissing on the ground that the three year statute of limitations, Sec. 322(b) (1) I.R.C.1939, 26 U.S.C.A. § 322(b) (1), had barred it, taxpayer’s suit for the comparatively small refund of $838.24, overpaid for the year 1951 in connection with receipts from a patent, though it is in quite small compass, it presents questions of more than ordinary interest which have been briefed and argued with care and earnestness. One of these is whether Section 117(q) 1939 I.R.C. added June 29, 1956, 26 U.S.C.A. §…
2Cases cited14 opinions
- Jones v. Liberty Glass Co.Supreme Court of the United States · 1948
- Myers v. Comm'rUnited States Tax Court · 1946
- Commissioner of Internal Revenue v. HopkinsonCourt of Appeals for the Second Circuit · 1942
- Allen, Collector of Internal Revenue v. WernerCourt of Appeals for the Fifth Circuit · 1951
- Commissioner of Internal Revenue v. Celanese Corp.Court of Appeals for the D.C. Circuit · 1944
9 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. ZacksSupreme Court of the United States · 1963
- Kenneth J. Tobin and Marguerite R. Tobin v. Laurie W. Tomlinson, District Director of Internal Revenue, District OffloridaCourt of Appeals for the Fifth Circuit · 1962
- Aaron Zacks and Florence Zacks v. United StatesUnited States Court of Claims · 1960
- United States v. George R. Dempster and Frances S. DempsterCourt of Appeals for the Sixth Circuit · 1959
- Eastman Kodak Company v. United StatesUnited States Court of Claims · 1961
7 more not listed; retrieve them via the Exa API.