Legal Opinion
G-B, Inc. v. United States
District Court, D. Colorado
Decided January 15, 1969No. Civ. A. C-753PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
ARRAJ, Chief Judge.
This matter is before the Court on plaintiff’s motion for summary judgment. Plaintiff paid an assessed deficiency for its taxable year of 1959 and now brings suit for a refund. Jurisdiction is predicated upon § 1346(a) (1) of Title 28, United States Code. In plaintiff’s motion for summary judgment, taxpayer asserts that the assessment of deficiency for the year of 1959 is barred by the statute of limitations. The government admits that the general statute of limitations, 26 U.S.C. § 6501(a), has run for the year of 1959, but contends that the…
2Cases cited9 opinions
- Yagoda v. CommissionerUnited States Tax Court · 1962
- United States v. W. A. Rushlight, Raymond G. Rushlight, and W. A. Rushlight, of the Estate of Betty Rushlight, DeceasedCourt of Appeals for the Ninth Circuit · 1961
- A. H. Karpe v. The United States. The United States (Cross-Complainant) v. Birda M. Viera (Cross-Defendant)United States Court of Claims · 1964
- William E. And Thelma S. Dobson v. The United StatesUnited States Court of Claims · 1964
- Bradford v. CommissionerUnited States Tax Court · 1960
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Kent Homes, Inc. v. CommissionerUnited States Tax Court · 1971
- Kent Homes, Inc. v. Commissioner of Internal Revenue, Alton K. Blosser v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1972
- Oklahoma Gas and Electric Company v. United StatesCourt of Appeals for the Tenth Circuit · 1972
- Estate of Kappel v. CommissionerUnited States Tax Court · 1978
- Estate of Kappel v. CommissionerCourt of Appeals for the Third Circuit · 1980
5 more not listed; retrieve them via the Exa API.