Legal Opinion
The Pfeiffer Company, a Corporation v. United States
Court of Appeals for the Eighth Circuit
Decided June 27, 1975No. 74-1650PublishedCited by 21 opinions
1Opinion of the Court
GIBSON, Chief Judge.
The Pfeiffer Company appeals the District Court’s1 grant of summary judgment dismissing its claim for refund of 1970 taxes. It claims that the enforced collection of additional taxes assessed during the pendency of a refund suit for the same taxable year is illegal as violative of § 7422(e) of the Internal Revenue Code of 1954, 26 U.S.C. § 7422(e) (1970), and the requirements of Fed.R.Civ.P. 13(a) respecting compulsory counterclaims. We affirm.
The facts are undisputed. The taxpayer corporation reported and paid $19,-000 in accumulated earnings taxes for the calendar year…
2Cases cited7 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Audrey L. Zeeman, Individually and as of the Estate of Leon S. Lees, Jr. v. United StatesCourt of Appeals for the Second Circuit · 1968
- Thomas P. Florida v. United States of America, Andrew J. Florida v. United States of AmericaCourt of Appeals for the Eighth Circuit · 1960
- Bar L Ranch, Inc. v. Robert L. Phinney, District Director of Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1968
- Crocker v. United StatesDistrict Court, N.D. Mississippi · 1971
2 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- In the Matter of ENERGY COOPERATIVE, INC., a Delaware Corporation, Bankrupt-AppellantCourt of Appeals for the Seventh Circuit · 1987
- Mike Gustin v. United States of America, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1989
- Boyd v. Jamaica Plain Co-Operative BankMassachusetts Appeals Court · 1979
- Hemmings v. CommissionerUnited States Tax Court · 1995
- Caleshu v. United StatesCourt of Appeals for the Eighth Circuit · 1978
16 more not listed; retrieve them via the Exa API.