Legal Opinion
State Bank v. United States
District Court, N.D. New York
Decided August 28, 1967No. 65 Civ. 335PublishedCited by 5 opinions
1Opinion of the Court
OPINION
McLEAN, District Judge.*
Plaintiff sues for a refund of federal income tax paid by it for the year 1962 in the amount of $10,606.55 on the ground that this sum was erroneously reported and paid by plaintiff and illegally collected by defendant. The case was submitted for decision upon stipulated facts. It presents a question of law which is apparently of first impression.
The $10,606.55 paid by plaintiff was the tax on the sum of $20,397.21 which plaintiff included in its taxable income as reported in its 1962 tax return. It is conceded that plaintiff filed a timely claim for refund of…
2Cases cited7 opinions
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Commissioner of Internal Revenue v. Shamberg's EstateCourt of Appeals for the Second Circuit · 1944
- United States Trust Co. of New York v. AndersonCourt of Appeals for the Second Circuit · 1933
- Commissioner of Internal Revenue v. White's EstateCourt of Appeals for the Second Circuit · 1944
- Kings County D. Co. v. Commissioner of Internal Rev.Court of Appeals for the Ninth Circuit · 1937
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3Cited by5 opinions
- Santa Anita Consol., Inc. v. CommissionerUnited States Tax Court · 1968
- State Bank of Albany v. United StatesCourt of Appeals for the Second Circuit · 1968
- Texas Learning Technology Group v. CommissionerUnited States Tax Court · 1991
- Santa Anita Consol., Inc. v. CommissionerUnited States Tax Court · 1968
- Texas Learning Technology Group v. CommissionerUnited States Tax Court · 1991