Legal Opinion
Dresser v. United States
District Court, N.D. Oklahoma
Decided April 23, 1949No. Civ. No. 2332PublishedCited by 3 opinions
1Opinion of the Court
BROADDUS, District Judge.
1. This is an action by Laurence L. Dresser, executor of the estate of his wife, LaVera L. Dresser, deceased, against the United States for the recovery of $2,236.34 additional interest alleged to be due the estate on an overpayment of income tax in the amount of $29,135.74, allowed by the Commissioner of Internal Revenue for the calendar year 1943. More than six months elapsed after filing of a proper claim and the date of payment before the bringing of the suit. The Court *994has jurisdiction under 26 U.S.C.A. § 3772 (a) (1) (2) and 28 U.S.C.A. § 1346. .
- The…
2Cases cited24 opinions
- Seaboard Air Line Railway Co. v. United StatesSupreme Court of the United States · 1923
- United States v. N. Y. Rayon Importing Co.Supreme Court of the United States · 1947
- United States v. North American Transportation & Trading Co.Supreme Court of the United States · 1920
- United States v. North CarolinaSupreme Court of the United States · 1890
- United States Ex Rel. Angarica v. BayardSupreme Court of the United States · 1888
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3Cited by3 opinions
- Doolin v. United StatesDistrict Court, N.D. New York · 1990
- Onan Corp. v. United StatesUnited States Court of Claims · 1990
- Apple Inc. v. Allan & Associates LimitedDistrict Court, N.D. California · 2020