Legal Opinion
McCarthy v. Conley
District Court, D. Connecticut
Decided February 26, 1964No. 9288PublishedCited by 4 opinions
1Opinion of the Court
CLARIE, District Judge.
This action is brought pursuant to 28 U.S.C. §§ 1340 and 1346, against the District Director of Internal Revenue for a tax refund of $23,909.71 and interest. The claim arises out of deficiency assessments paid by the plaintiffs for the calendar years 1954, 1955, and 1956. Both parties have brought cross-motions for summary judgment as provided in Rule 56, Fed.R.Civ.P. After considering all of the pleadings, depositions, affidavits and all other papers filed by the parties, and having heard oral argument for the respective parties, the Court is of the opinion that the…
2Cases cited8 opinions
- Doehler Metal Furniture Co. v. United StatesCourt of Appeals for the Second Circuit · 1945
- Northup v. United StatesCourt of Appeals for the Second Circuit · 1957
- Sartor v. Arkansas Natural Gas CorporationCourt of Appeals for the Fifth Circuit · 1943
- Fowler Hosiery Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Tate v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
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3Cited by4 opinions
- Mains v. United StatesDistrict Court, S.D. Ohio · 1974
- Viereck v. United StatesUnited States Court of Claims · 1983
- Donald E. Baker and Barbara M. Baker v. United StatesCourt of Appeals for the Eighth Circuit · 1972
- Donald E. Baker and Barbara M. Baker v. United StatesCourt of Appeals for the Eighth Circuit · 1972