Legal Opinion
Arthur J. Brown and Frieda G. Brown v. The United States
United States Court of Claims
Decided March 15, 1968No. 125-65PublishedCited by 7 opinions
1Opinion of the Court
ON PLAINTIFF’S MOTION FOR SUMMARY JUDGMENT
SKELTON, Judge.
This is a suit for a refund of income tax and interest totaling $36,600.41 paid by the plaintiffs, Arthur J. Brown and Frieda G. Brown, for the year 1955.
On May 17, 1967, the plaintiffs filed their motion for summary judgment presenting the following issue for disposition by this court.
Whether section 7503 of the Internal Revenue Code of 1954 1 which provides—
When the last day prescribed under authority of the internal revenue laws for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of such act shall be…
2Cases cited1 opinion
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
3Cited by7 opinions
- Hotel Equities Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1976
- Hotel Equities Corp. v. CommissionerUnited States Tax Court · 1975
- Whirlpool Corp. v. CommissionerUnited States Tax Court · 1973
- Glatt v. United StatesUnited States Court of Claims · 1972
- Hotel Equities Corp. v. CommissionerUnited States Tax Court · 1975
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