Legal Opinion
Philipsborn v. United States
United States Court of Claims
Decided October 20, 1931No. H-239PublishedCited by 6 opinions
1Opinion of the Court
WILLIAMS, Judge.
The plaintiff brings this suit to recover the sum of $2,908.48, with interest, which amount is admitted to be an overpayment of his income taxes for the year 1919.
The amount of the overpayment being conceded by the defendant, the only issue involved is the right of the plaintiff to recover the same in this proceeding.
The defendant contends plaintiff’s right of action is barred by the statute of limitations because of his failure to file a timely and proper claim for refund of the amount involved.
The rule is well established by the decisions of this and other eourts that…
2Cases cited10 opinions
- Rock Island, Arkansas & Louisiana Railroad v. United StatesSupreme Court of the United States · 1920
- Bonwit Teller & Co. v. United StatesSupreme Court of the United States · 1931
- United States v. KaufmanSupreme Court of the United States · 1878
- Girard Trust Co. v. United StatesSupreme Court of the United States · 1926
- United States v. Savings BankSupreme Court of the United States · 1882
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3Cited by6 opinions
- American Radiator & Standard Sanitary Corp. v. United StatesUnited States Court of Claims · 1963
- Murphy v. United StatesDistrict Court, S.D. California · 1948
- Anderson v. United StatesUnited States Court of Claims · 1934
- Pine Hill Crystal Spring Water Co. v. United StatesUnited States Court of Claims · 1932
- Western Shade Cloth Co. v. United StatesUnited States Court of Claims · 1932
1 more not listed; retrieve them via the Exa API.