Legal Opinion
Charles Leich and Company v. The United States
United States Court of Claims
Decided March 13, 1964No. 367-56, 419-56PublishedCited by 39 opinions
1Opinion of the Court
LARAMORE, Judge:
These are related actions brought by the same taxpayer. The cases were tried separately, but were consolidated for oral argument since they both arise from the same factual situations. In Case No. 367-56, taxpayer seeks to recover $14,-403.14 in interest on amounts of Federal income and excess profits taxes, together with interest thereon, allegedly overpaid in fiscal years ending April 30, 1952 and 1953. The issue involved in this case is whether the amounts remitted were “overpayments” within the meaning of section 3771(a) of the Internal Revenue Code of 1939, so as to…
2Cases cited17 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Lewyt Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
12 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- New York Life Insurance Company v. United StatesCourt of Appeals for the Federal Circuit · 1997
- Estate of Baumgardner v. CommissionerUnited States Tax Court · 1985
- Arthur C. Ewing A/K/A A. Clifford Ewing Maxine H. Ewing v. United StatesCourt of Appeals for the Fourth Circuit · 1990
- Tedroe J. Ford, Jr. And Margaret Ford v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- James R. Cohen and Joanne D. Cohen v. The United StatesCourt of Appeals for the Federal Circuit · 1993
34 more not listed; retrieve them via the Exa API.