Legal Opinion
Atlantic Mutual Insurance Company v. McMahon
District Court, S.D. New York
Decided July 12, 1957PublishedCited by 14 opinions
1Opinion of the Court
DAWSON, District Judge.
In this action for a refund of income taxes, both parties have moved for summary judgment. It is not disputed that plaintiff overpaid its 1950 income tax in the sum of $211,274.95, which is the amount the plaintiff now claims. The Government contends, however, that suit for refund is barred by the provisions of § 322(b) (2) (A) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 322(b) (2) (A), 1 which provides that the amount of refund shall not exceed the portion of the tax paid during the three years immediately preceding the filing of the refund claim. The…
2Cases cited10 opinions
- 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
- Thomas v. Mercantile Nat. Bank at DallasCourt of Appeals for the Fifth Circuit · 1953
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Brooks v. BrileyDistrict Court, M.D. Tennessee · 1967
- Allen F. Ehle v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- William Woods Plankinton v. United StatesCourt of Appeals for the Seventh Circuit · 1959
- Farnsworth & Chambers Co. v. PhinneyDistrict Court, S.D. Texas · 1959
- Fortugno v. CommissionerUnited States Tax Court · 1963
9 more not listed; retrieve them via the Exa API.