Legal Opinion
Farnsworth & Chambers Company, Inc. v. Robert L. Phinney, District Director of Internal Revenue, Austin, Texas
Court of Appeals for the Fifth Circuit
Decided June 15, 1960No. 18252PublishedCited by 4 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
Appellant, plaintifl: below, alleging that large amounts in the total sum of $2,770,966.75 had been wrongfully collected from it as taxes, brought this suit against Robert L. Phinney, District Director of Internal Revenue, at Austin, Texas, to recover said sums as income taxes overpaid. There was attached to the petition a letter from the director to ■attorneys for the taxpayer in which it was stated:
“If you now desire the return of $2,770,966.75, paid to the Director of Internal Revenue as a voluntary advance payment on taxes and interest that may be assessed against…
2Cases cited7 opinions
- Land v. DollarSupreme Court of the United States · 1947
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Thomas v. Mercantile Nat. Bank at DallasCourt of Appeals for the Fifth Circuit · 1953
- Ex Parte John F. BlaskiCourt of Appeals for the Fifth Circuit · 1957
- Lowe Bros. Co. v. United StatesSupreme Court of the United States · 1938
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Farnsworth & Chambers Company, Inc. v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Nielsen v. United States (In Re Nielsen)United States Bankruptcy Court, N.D. Texas · 1992
- Ivison v. Internal Revenue Service, United States of AmericaUnited States Bankruptcy Court, S.D. Texas · 2020
- Publishers Guild, Inc.United States Court of Claims · 1979