Legal Opinion
New York Trust Co. v. United States
Court of Appeals for the Second Circuit
Decided February 8, 1937No. 196PublishedCited by 8 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This suit seeks recovery of an overpayment of income taxes for 1917 paid by John C. Leslie, now deceased, of whose estate the New York Trust Company is executor. The respondent’s motion to dismiss the petition for lack of jurisdiction was granted on the ground that no claim for refund of the overpayment sued for was filed within the time prescribed by statute as a condition precedent to maintenance of the suit. 26 U.S.C.A. §§ 1672-1673. The correctness of this ruling is the issue presented by the appeal.
From the petition and the affidavits and exhibits submitted upon the…
2Cases cited12 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- Bemis Bro. Bag Co. v. United StatesSupreme Court of the United States · 1933
- United States v. Henry Prentiss & Co.Supreme Court of the United States · 1933
- United States v. Factors & Finance Co.Supreme Court of the United States · 1933
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3Cited by8 opinions
- Mutual Assurance, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1995
- Edwards v. MalleyCourt of Appeals for the First Circuit · 1940
- Angelus Milling Co. v. NunanCourt of Appeals for the Second Circuit · 1944
- Mondshein v. United StatesDistrict Court, E.D. New York · 1971
- Socony-Vacuum Oil Co. v. United StatesDistrict Court, S.D. New York · 1943
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