Legal Opinion
Markham v. United States
District Court, S.D. New York
Decided June 30, 1965PublishedCited by 7 opinions
1Opinion of the Court
LEVET, District Judge.
The plaintiffs have sued for a tax refund in the amount of $3,303.73 plus interest. This sum was paid to the defendant pursuant to a determination by the Commissioner of Internal Revenue of a tax deficiency for the year 1958 in the amount of $2,211.73 and for the year 1959 in the amount of $1,092.00. Timely claims for a refund were filed and after expiration of six months plaintiffs commenced this refund suit. The action was tried before the court without a jury.
After hearing the testimony of the parties, examining the exhibits, the pleadings, the briefs and the proposed…
2Cases cited8 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Burnet v. HoustonSupreme Court of the United States · 1931
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Carlucci v. CommissionerUnited States Tax Court · 1962
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Ramon M. Greenberg v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1966
- Voigt v. CommissionerUnited States Tax Court · 1980
- Greenberg v. CommissionerUnited States Tax Court · 1966
- Cross v. United StatesDistrict Court, S.D. New York · 1966
- Chemical Bank New York Trust Co. v. United StatesDistrict Court, S.D. New York · 1966
2 more not listed; retrieve them via the Exa API.