Legal Opinion
United States v. Dekalb County
Court of Appeals for the Eleventh Circuit
Decided April 12, 1984No. 82-8742PublishedCited by 10 opinions
1Opinion of the Court
LYNNE, District Judge:
In proceedings below the United States sued to recover a refund of ad valorem taxes on personal property paid by mistake to Dekalb County, Georgia, for the years 1961 through 1978. The district court entered a judgment in its favor in the amount of $53,750.00 for payments made in years 1973 through and including 1979, applying the six year statute of limitations. 28 U.S.C. § 2415(a).
*740By counterclaim, to which Bankers Life was added as a party defendant, the county sued to recover taxes for the years 1961 through 1979 on the leasehold interest of Bankers Life in the land…
2Cases cited7 opinions
- United States v. WurtsSupreme Court of the United States · 1938
- United States v. PaddockCourt of Appeals for the Fifth Circuit · 1949
- Henson v. Airways Service, Inc.Supreme Court of Georgia · 1964
- Hawes v. SmithCourt of Appeals of Georgia · 1969
- Allright Parking of Georgia, Inc. v. Joint City-County Board of Tax AssessorsSupreme Court of Georgia · 1979
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- United States v. Incorporated Village of Island ParkDistrict Court, E.D. New York · 1995
- United States v. State of MichiganCourt of Appeals for the Sixth Circuit · 1988
- United States v. State of California and California State Board of EqualizationCourt of Appeals for the Ninth Circuit · 1991
- United States v. Broward County, Florida, William Markham, Broward County Appraiser, Joseph E. Rosenhagen, Broward County Revenue CollectorCourt of Appeals for the Eleventh Circuit · 1990
- United States v. Tate & Lyle North American Sugars, Inc.District Court, S.D. New York · 2002
5 more not listed; retrieve them via the Exa API.