Legal Opinion
Register Publishing Company v. United States
District Court, D. Connecticut
Decided December 9, 1960No. Civ. 8354PublishedCited by 10 opinions
1Opinion of the Court
TIMBERS, District Judge.
Defendant moves, pursuant to Rule 12 (b) (1), Fed.R.Civ.P., 28 U.S.C.A., to dismiss this action for lack of jurisdiction.
The action is brought, pursuant to 28 U.S.C. § 1346, to recover $124,927.14, plus statutory interest, representing deficiencies in income tax for the years 1957 and 1958 claimed to have been erroneously assessed and collected.
The crux of the controversy is whether the taxpayer, in filing its returns for the fiscal years ending October 31, 1957 and October 31, 1958, was entitled to report its income, as it did, on a cash receipts and disbursements…
2Cases cited4 opinions
- Isbrandtsen Co., Inc. v. United StatesCourt of Appeals for the D.C. Circuit · 1954
- Beardsley v. United StatesDistrict Court, D. Connecticut · 1954
- George E. Warren Co. v. United StatesDistrict Court, D. Massachusetts · 1944
- Gerrard v. CampbellDistrict Court, N.D. Illinois · 1949
3Cited by10 opinions
- Standard Lime and Cement Company (Formerly Known as the Standard Lime and Stone Company) v. The United StatesUnited States Court of Claims · 1964
- SECC Corp. v. CommissionerUnited States Tax Court · 2014
- In re Long-Distance Telephone Service Federal Excise Tax Refund LitigationCourt of Appeals for the D.C. Circuit · 2008
- Gervasio v. United StatesDistrict Court, N.D. Illinois · 1986
- Trevelyan v. United StatesDistrict Court, D. Connecticut · 1963
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