Legal Opinion
Rotan v. United States
District Court, S.D. Texas
Decided July 31, 1930No. Nos. 1108, 1109PublishedCited by 6 opinions
1Opinion of the Court
HUTCHESON, District Judge.
These suits are brought to recover sums of money paid by the plaintiffs as they allege, under protest and duress, for the years 1920-1921, 1923, and 1924 upon their separate income tax returns, 'after a deduction of $7,500, claimed one-half by each, had been disallowed.
Plaintiffs allege that for each of the years in suit claim was made for a refund, and that, except for the year 1923, these claims have been disallowed, while the claim for that year has been on file with the Commissioner of Internal Revenue, and not acted upon, for more than six months.
Plaintiffs’…
2Cases cited9 opinions
- Phoenix Lumber Co. v. Houston Water Co.Texas Supreme Court · 1901
- In Re the Accounting of BrownNew York Court of Appeals · 1926
- Rice v. AngellTexas Supreme Court · 1889
- Hilton v. HiltonSupreme Court of New Jersey · 1918
- Gordon v. KnottMassachusetts Supreme Judicial Court · 1908
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Jacob v. MinerArizona Supreme Court · 1948
- Taormina v. CulicchiaCourt of Appeals of Texas · 1962
- Falk Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1932
- Watson v. CommissionerCourt of Appeals for the Seventh Circuit · 1936
- Hillside Dairy Co. v. CommissionerUnited States Tax Court · 1944
1 more not listed; retrieve them via the Exa API.