Legal Opinion
Cactus Heights Country Club v. United States
District Court, D. South Dakota
Decided December 13, 1967No. Civ. 65-107SPublishedCited by 5 opinions
1Opinion of the Court
NICHOL, Chief Judge.
This is an action pursuant to 28 U.S.C.A. Section 1346(a) (1) for a refund of excise taxes paid for the third quarter of 1960. The government had also assessed plaintiff for the second and fourth quarters of 1960, for all four quarters of 1961 and for the first and second quarters of 1962. These additional taxes have not been paid. Plaintiff, pursuant to normal procedure, paid one quarter and now sues for refund to have determined, if any, the liability involved. The government in turn counterclaimed for the other eight quarters, such claim being by admission predicated on…
2Cases cited9 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
- Estate of Edward H. Luehrmann, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1961
- Thomas J. McGowan v. United StatesCourt of Appeals for the Fifth Circuit · 1961
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Maryland Country Club, Incorporated v. United StatesCourt of Appeals for the Fourth Circuit · 1976
- Gilmore v. United StatesDistrict Court, D. Maryland · 1977
- Board of Trade v. CommissionerUnited States Tax Court · 1996
- Board of Trade v. CommissionerUnited States Tax Court · 1996
- The Board of Trade of the City of Chicago and Subsidiaries v. CommissionerUnited States Tax Court · 1996