Legal Opinion
Floersch v. United States
District Court, D. New Mexico
Decided March 23, 1959No. Civ. No. 3949PublishedCited by 2 opinions
1Opinion of the Court
ROGERS, District Judge.
This is an action to recover income taxes and interest paid under the provisions of the Internal Revenue Code of 1939, jurisdiction existing against the United States of America by Section 1346(a) (1), Title 28 U.S.C.A., inasmuch as plaintiffs paid the income tax and interest which they allege were illegally assessed and illegally collected by the District Director of Internal Revenue at Albuquerque, New Mexico. An Answer was filed by the United States of America after which the plaintiffs moved this Court for Summary Judgment on the ground that the tax and interest in…
2Cases cited6 opinions
- Commissioner v. SternSupreme Court of the United States · 1958
- Hulburd v. CommissionerSupreme Court of the United States · 1935
- Oswego Falls Corp. v. CommissionerUnited States Board of Tax Appeals · 1932
- Nunan v. GreenCourt of Appeals for the Eighth Circuit · 1945
- Commissioner v. GreenCourt of Appeals for the Ninth Circuit · 1945
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Maher v. CommissionerUnited States Tax Court · 1970
- Maher v. CommissionerUnited States Tax Court · 1970