Legal Opinion

Lazynski v. United States

District Court, E.D. Wisconsin

Decided February 16, 1962No. 59-C-19Published

1Opinion of the Court

TEHAN, Chief Judge.

This is an action pursuant to § 1346 (a) (1), Title 28 U.S.C. for refund of taxes allegedly erroneously assessed and collected for the taxable year 1951. Plaintiff, W. J. Lazynski, Jr. (hereinafter referred to as taxpayer) and his wife, Erma Lazynski, seek the sum of $1629.11 with interest thereon in the amount of $488.77, for a total of $2117.88.

In 1951 taxpayer was engaged in various construction businesses in Milwaukee including the Ideal Building Investment Corporation (hereinafter referred to as I. B. I.), the L and L Service Company, a corporation, the Villard…

2Cases cited7 opinions

Putnam v. CommissionerSupreme Court of the United States · 1956
Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
Keneipp v. United StatesCourt of Appeals for the D.C. Circuit · 1950
WF Young, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
Don T. Allen and Don T. Allen as of the Estate of Helen M. Allen, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1960

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