Legal Opinion
Moscowitz v. United States
District Court, E.D. Missouri
Decided June 22, 1970No. 69C 38(1)PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
HARPER, Chief Judge.
This matter is presently before the court on plaintiffs’ motion for summary judgment, with the supporting affidavit *927of plaintiff, Morris Moscowitz, and depositions, pursuant to Rule 56 of the Federal Rules of Civil Procedure. This action is brought by the plaintiffs for recovery of an alleged overpayment of federal income taxes for the year 1964 in the amount of $397,206.45, plus interest from the date of payment.
Plaintiffs filed a joint return for 1964 and paid the taxes shown to be due thereon. Defendant assessed additional income tax against…
2Cases cited5 opinions
- Annabelle Candy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1962
- Charles W. Balthrope and Mary v. Balthrope v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1966
- Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennanCourt of Appeals for the Third Circuit · 1967
- William J. Haag and Edith C. Haag v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. E. B. Sewall Manufacturing CompanyCourt of Appeals for the Eighth Circuit · 1964
- The Coca-Cola Company, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
3Cited by3 opinions
- Robins & Weill, Inc. v. United StatesDistrict Court, M.D. North Carolina · 1974
- Theophelis v. United StatesDistrict Court, E.D. Michigan · 1983
- Wrangler Apparel Corp. v. United StatesDistrict Court, M.D. North Carolina · 1996