Legal Opinion
Knowles Electronics, Inc. v. United States
Court of Appeals for the Seventh Circuit
Decided August 29, 1966No. 15499_1PublishedCited by 9 opinions
1Opinion of the Court
HASTINGS, Chief Judge.
Appellant, Knowles Electronics, Inc., brought this action in the district court for a refund of taxes alleged to have been erroneously and illegally assessed and collected. The Government, prior to answer, filed a motion to dismiss under Rule 12(b) (6), Federal Rules of Civil Procedure, 28 U.S.C.A., for failure to state a claim upon which relief could be granted. After consideration, the district court entered an order, without opinion, dismissing Knowles’ complaint on the ground that it was barred by the applicable statutes of limitation, 1 which had not been affected…
2Cases cited16 opinions
- Eli D. Goodstein v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Eli D. GoodsteinCourt of Appeals for the First Circuit · 1959
- Kavanagh v. NobleSupreme Court of the United States · 1948
- Albert Gordon MacRae and Sheila MacRae v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1961
- Joseph H. Bridges and Lillier J. Bridges v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- MacRae v. CommissionerUnited States Tax Court · 1960
11 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Estate of Klein v. CommissionerUnited States Tax Court · 1975
- Benenson v. United StatesDistrict Court, S.D. New York · 1966
- Sumner E. And Barbara P. Brown v. The United StatesUnited States Court of Claims · 1968
- Estate of Melcher v. CommissionerUnited States Tax Court · 1970
- Fruit of the Loom v. CommissionerUnited States Tax Court · 1994
4 more not listed; retrieve them via the Exa API.