Legal Opinion

Archibald Kreiger and Claire R. Kreiger v. United States

Court of Appeals for the Third Circuit

Decided August 2, 1976No. 75-2132PublishedCited by 41 opinions

1Per curiam

Plaintiffs initiated this action in April, 1973 under 28 U.S.C. § 1346(a)(1) 1 to recov er approximately $8,000 in income taxes which they alleged were erroneously collected for the taxable year 1966. The government, before answer, moved to dismiss for want of jurisdiction, on the ground that the suit had not been preceded by a claim for refund filed within the time period required by statute. The district court, after hearing, denied the motion to dismiss. 2 The government subsequently filed an answer and an amended answer denying the appropriate paragraphs of the complaint, but did not…

2Cases cited16 opinions

  1. United States v. SherwoodSupreme Court of the United States · 1941
  2. Holmberg v. ArmbrechtSupreme Court of the United States · 1946
  3. Urie v. ThompsonSupreme Court of the United States · 1949
  4. Burnett v. New York Central RailroadSupreme Court of the United States · 1965
  5. Bailey v. GloverSupreme Court of the United States · 1875

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3Cited by41 opinions

  1. Bechtel v. RobinsonCourt of Appeals for the Third Circuit · 1989
  2. Keystone Insurance Company v. Houghton, Joseph, Houghton, Donna Livoy, Cassidy, John, Cassidy, Kathleen, Livoy, FrankCourt of Appeals for the Third Circuit · 1988
  3. Action on Smoking and Health v. Civil Aeronautics Board, Action on Smoking and Health v. Civil Aeronautics Board, Action on Smoking and Health v. Civil Aeronautics Board, Action on Smoking and Health v. Civil Aeronautics Board, Air Transport Association of America, Transamerica Airlines, Inc., IntervenorsCourt of Appeals for the D.C. Circuit · 1984
  4. Robert F. Davis v. James Grusemeyer, Raymond Gurak, Donald Yingling, David v. Brody, and Charles E. WaldronCourt of Appeals for the Third Circuit · 1993
  5. Demes v. United StatesUnited States Court of Federal Claims · 2002

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