Legal Opinion
Samuel W. Barr v. United States of America and Arthur W. Moss
Court of Appeals for the Sixth Circuit
Decided October 28, 1964No. 15501_1PublishedCited by 2 opinions
1Opinion of the Court
EDWARDS, Circuit Judge.
Plaintiff-appellant in this tax refund case seeks to recover $2,169.53, plus interest, which had been paid in satisfaction of certain taxes owed by a corporation known as Orient Recreation Company. The taxes were owed under federal statutes providing for employee withholding taxes. The suit is brought under Title 28 U.S.C. § 1346(a) (1) authorizing suits by taxpayers for taxes erroneously or illegally paid. The taxes were paid under protest as a result of a decree entered in an equity action in the Circuit Court of Wayne County, Michigan, in which plaintiff was an…
2Cases cited5 opinions
- Stone v. WhiteSupreme Court of the United States · 1937
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- American Dirigold Corp. v. Dirigold Metals Corp.Court of Appeals for the Sixth Circuit · 1942
- Division of Labor Law Enforcement, Department of Industrial Relations, State of California v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Barr v. United StatesDistrict Court, E.D. Michigan · 1963
3Cited by2 opinions
- The Paramount Finance Company v. United StatesCourt of Appeals for the Sixth Circuit · 1967
- Kempf v. Internal Revenue Service (In Re American Way Food Service Corp.)United States Bankruptcy Court, W.D. Michigan · 1985