Legal Opinion

Lee v. United States

District Court, W.D. South Carolina

Decided July 18, 1963No. Civ. A. 4091PublishedCited by 2 opinions

1Opinion of the Court

WYCHE, District Judge.

The plaintiff in the above entitled action seeks the refund of federal income taxes in the amount of Three Hundred, Fifty Three ($353.00) Dollars, together with interest thereon which he alleges were erroneously and illegally assessed and collected from him for the taxable years 1958, 1959, and 1960.

The facts and issue in the above entitled action have been stipulated by counsel for the parties and are as follows:

1. This is a civil refund suit for the recovery of federal income taxes for the years 1958, 1959 and 1960, claimed in the amount of $353.00, together with…

2Cases cited19 opinions

  1. Commissioner v. DubersteinSupreme Court of the United States · 1960
  2. Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
  3. Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
  4. Chase National Bank v. United StatesSupreme Court of the United States · 1929
  5. Commissioner v. LoBueSupreme Court of the United States · 1956

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3Cited by2 opinions

  1. Frost v. CommissionerUnited States Tax Court · 1969
  2. Frost v. CommissionerUnited States Tax Court · 1969

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