Legal Opinion
Watson v. United States
District Court, E.D. Tennessee
Decided August 24, 1965No. Civ. A. No. 4298PublishedCited by 4 opinions
1Opinion of the Court
FRANK W. WILSON, District Judge.
This is an action by a taxpayer to recover income taxes alleged to have been erroneously or illegally assessed and collected. As originally filed, the suit appeared to involve the sum of $1320.00 alleged to have been illegally collected for the years 1959 through 1961.
Although originally there appeared to be multiple issues in the case, by reason of the stipulations made at the trial there now appear to be two issues for decision. The first issue is whether the taxpayer is barred by Sections 6511(a) and 6532 (a), Title 26 U.S.C., from bringing this suit by…
2Cases cited2 opinions
- Kenneth J. Tobin and Marguerite R. Tobin v. Laurie W. Tomlinson, District Director of Internal Revenue, District OffloridaCourt of Appeals for the Fifth Circuit · 1962
- Commissioner of Internal Revenue v. William L. Winter and Eunice R. WinterCourt of Appeals for the Third Circuit · 1962
3Cited by4 opinions
- Walsh v. United StatesDistrict Court, E.D. New York · 1970
- Cordell v. United StatesDistrict Court, M.D. Tennessee · 1971
- Bigley v. United StatesDistrict Court, E.D. Missouri · 1966
- Sullivan v. CommissionerUnited States Tax Court · 1980