Legal Opinion
Harry J. Binder v. United States
Court of Appeals for the Third Circuit
Decided December 15, 1978No. 78-1391PublishedCited by 16 opinions
1Opinion of the Court
*69OPINION
WYZANSKI, Senior District Judge.
Taxpayer Binder appeals from the District Court’s judgment dismissing, under Fed.R.Civ.P. 12(b)(6), his complaint on the ground that he has not stated a claim upon which relief can be granted.
Plaintiff construes his complaint as alleging a cause of action, within the jurisdiction conferred by 28 U.S.C. § 1340 and 26 U.S.C. § 7422, for the recovery of moneys which he and his employer paid to the District Director of Internal Revenue as escrow payments of estimated income taxes and withholding taxes which plaintiff might owe for the years 1966 and 1971.
The…
2Cases cited4 opinions
- Rosenman v. United StatesSupreme Court of the United States · 1945
- Jones v. Liberty Glass Co.Supreme Court of the United States · 1948
- Gulf Petroleum, S.A. v. Luis G. Collazo, Trustee in BankruptcyCourt of Appeals for the First Circuit · 1963
- CHEMICAL BANK NEW YORK TRUST COMPANY v. United StatesDistrict Court, S.D. New York · 1967
3Cited by16 opinions
- Tedroe J. Ford, Jr. And Margaret Ford v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- Ronald C. Bachner v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1996
- Bachner v. CommissionerUnited States Tax Court · 1997
- Danoff v. United StatesDistrict Court, C.D. California · 2004
- Allen F. Ehle v. United StatesCourt of Appeals for the Ninth Circuit · 1983
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