Legal Opinion
Rock v. United States
District Court, S.D. New York
Decided January 24, 1968No. 64 Civ. 2448PublishedCited by 13 opinions
1Opinion of the Court
OPINION
LEVET, District Judge.
This action is a claim for a refund of federal income taxes paid in 1955 by the plaintiff, Daniel J. Rock. The basis is a loss in the year 1957 which plaintiff proposed to carry back to the year 1955.
The defendant, United States of America, has moved pursuant to Rule 12(b) (1) of the Federal Rules of Civil Procedure for an order dismissing this complaint on the ground that this court lacks jurisdiction over the subject matter due to the untimeliness of plaintiff’s claim for a refund.
Plaintiff and his wife properly filed a joint income tax return for the calendar…
2Cases cited4 opinions
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- United States v. KalesSupreme Court of the United States · 1941
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Badger Materials, Inc. v. CommissionerUnited States Tax Court · 1963
3Cited by13 opinions
- American Honda Motor Co., Inc. v. United StatesDistrict Court, S.D. New York · 1973
- Edgar T. Crismon and Maxine Crismon, His Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1977
- Stuyvesant Insurance Co. v. Department of TreasuryDistrict Court, S.D. New York · 1974
- Trout v. United StatesUnited States Court of Claims · 1983
- United States v. Championship Sports, Inc.District Court, S.D. New York · 1968
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