Legal Opinion
Plankinton v. United States
District Court, E.D. Wisconsin
Decided August 19, 1958No. 56-C-261PublishedCited by 4 opinions
1Opinion of the Court
GRUBB, District Judge.
Taxpayer brings this action to recover certain sums of money which constitute portions of overpayments of internal revenue taxes for the years 1949 and 1950. Repayment is resisted on the ground that it is barred by statutory limitations.
In accordance with the Current Tax Payment Act of 1943, (I.R.C.1939, as amended, 26 U.S.C.A. § 59(d)), taxpayer filed quarterly declarations of estimated individual income tax. He remitted therewith payments of estimated tax for the year 1949 in March, June and September of 1949 and in January 1950. Pursuant to a duly granted extension,…
2Cases cited12 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Lewyt Corp. v. CommissionerSupreme Court of the United States · 1955
- Burnet v. Niagara Falls Brewing Co.Supreme Court of the United States · 1931
- Lewyt Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1954
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3Cited by4 opinions
- Babetta Schmidt v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Singer Co. v. County of KingsCalifornia Court of Appeal · 1975
- McDougall v. County of MarinCalifornia Court of Appeal · 1962
- Trevelyan v. United StatesDistrict Court, D. Connecticut · 1963