Legal Opinion
Gilmore v. United States
District Court, N.D. California
Decided May 31, 1955No. Nos. 31966, 31967PublishedCited by 1 opinion
1Opinion of the Court
EDWARD P. MURPHY, District Judge.
This is a suit for the recovery of income taxes paid and interest. The commissioner assessed a deficiency which was paid by plaintiff and taxpayer. The commissioner failed to act on a claim for refund and plaintiff elected to sue here.
The assessed deficiency arises out of a finding on May 17, 1946 by the Third Regional Wage Stabilization Board that plaintiff overpaid his employees in the amount of some $145,000 in violation of the Wage Stabilization Act during the taxable years 1942, 1943, 1944 and 1945. The Board determined that $13,-000 of the wage payments…
2Cases cited9 opinions
- Morgan v. United StatesSupreme Court of the United States · 1936
- Willapoint Oysters, Inc. v. EwingCourt of Appeals for the Ninth Circuit · 1949
- Sisto v. Civil Aeronautics BoardCourt of Appeals for the D.C. Circuit · 1949
- Weather-Seal Mfg. Co. v. CommissionerUnited States Tax Court · 1951
- Twin City Milk Producers Ass'n v. McNuttCourt of Appeals for the Eighth Circuit · 1941
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Jones v. City of HialeahDistrict Court of Appeal of Florida · 1974