Legal Opinion
WESTCHESTER FIRE INSURANCE COMPANY v. United States
District Court, S.D. New York
Decided November 24, 1955PublishedCited by 7 opinions
1Opinion of the Court
RYAN, District Judge.
In this suit filed October 2, 1951, to recover taxes allegedly erroneously assessed for the years 1943 and 1944, plaintiff taxpayer moves to amend paragraphs 28 and 30 of the complaint to plead a “bookkeeping error” in its refund claim for 1944 and to increase the amount of refund sought from $3,827.31 to $19,-,827.31. The complaint pleads six separate claims but the amendment sought is directed only to the refund claim filed May 21, 1948 and disallowed on the merits on February 9, 1950.
The issue presented by this motion is whether after the period of time for filing a…
2Cases cited11 opinions
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Tucker v. AlexanderSupreme Court of the United States · 1927
- United States v. AndrewsSupreme Court of the United States · 1938
- Nichols v. United StatesSupreme Court of the United States · 1869
- Pink v. United StatesCourt of Appeals for the Second Circuit · 1939
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Bancroft v. Indemnity Insurance Co. of North AmericaDistrict Court, W.D. Louisiana · 1962
- Scott Paper Co. v. United StatesDistrict Court, E.D. Pennsylvania · 1996
- Maine Steel, Inc. v. United StatesDistrict Court, D. Maine · 1959
- St. Joseph Lead Co. v. United StatesDistrict Court, S.D. New York · 1960
- Bouchard v. United StatesDistrict Court, E.D. Wisconsin · 1956
2 more not listed; retrieve them via the Exa API.