Legal Opinion
Stubbs, Overbeck & Associates, Inc. v. United States
Court of Appeals for the Fifth Circuit
Decided June 25, 1971No. 30397_1PublishedCited by 168 opinions
1Opinion of the Court
SKELTON, Judge:
This is a suit for refund of withholding taxes paid by the plaintiff, Stubbs, Overbeek & Associates, Inc., for 1964, 1965, and 1966, in the total amount of One Thousand Seven Hundred Ten and 31/ioo ($1,710.31) Dollars, plus interest. The United States of America as defendant has counterclaimed for Twenty-Nine Thousand Five Hundred Seventy-Eight and °%oo ($29,578.09) Dollars, in additional withholding taxes, plus interest, for the same years. 1
The case involves a question of withholding tax liability of an employer with respect to per diem payments made as a living allowance to…
2Cases cited14 opinions
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
- Biddle v. CommissionerSupreme Court of the United States · 1938
- Sims v. United StatesSupreme Court of the United States · 1959
- United States v. Bennett (Two Cases). Finch v. Arnold, Acting Collector of Internal Revenue (Two Cases). Birkbeck v. Thomas. Ritchie v. ThomasCourt of Appeals for the Fifth Circuit · 1951
9 more not listed; retrieve them via the Exa API.
3Cited by168 opinions
- Jacklin v. CommissionerUnited States Tax Court · 1982
- Stark v. CommissionerUnited States Tax Court · 1986
- Rauenhorst v. Comm'rUnited States Tax Court · 2002
- Central Illinois Public Service Co. v. United StatesSupreme Court of the United States · 1978
- Elec. Arts, Inc. v. Comm'rUnited States Tax Court · 2002
163 more not listed; retrieve them via the Exa API.