Legal Opinion
Laflin v. United States
District Court, D. Nebraska
Decided September 18, 1951No. Civ. 66-50PublishedCited by 4 opinions
1Opinion of the Court
DELEHANT, District Judge.
The plaintiffs, husband and wife, citizens of Nebraska, and residents of this division of the court, demand judgment against the defendant for $2,038.85 with interest, on account of additional income taxes which they allege were by or in behalf of the defendant wrongfully assessed against and collected from, and paid by, the plaintiffs for the year 1945.
Jurisdiction clearly exists under title 28 U.S.C.A. § 1346(a). The statutory prerequisites to suit set out in Title 26 U.S.C.A. § 3772(a) have been complied with. It is true that in its answer to. the complaint the…
2Cases cited7 opinions
- United States v. Bennett (Two Cases). Finch v. Arnold, Acting Collector of Internal Revenue (Two Cases). Birkbeck v. Thomas. Ritchie v. ThomasCourt of Appeals for the Fifth Circuit · 1951
- Albright v. United StatesCourt of Appeals for the Eighth Circuit · 1949
- Fox v. CommissionerUnited States Tax Court · 1951
- Retz v. BirminghamDistrict Court, N.D. Iowa · 1951
- Miller v. United StatesDistrict Court, D. Nebraska · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- United States v. Harold M. Ekberg and Secrie EkbergCourt of Appeals for the Eighth Circuit · 1961
- Jewell v. CommissionerUnited States Tax Court · 1955
- Jewell v. CommissionerUnited States Tax Court · 1955
- United States v. Lewis LaflinCourt of Appeals for the Eighth Circuit · 1952