Legal Opinion
Around the World Shoppers Club v. United States
District Court, D. New Jersey
Decided October 31, 1961No. Civ. A. No. 55-60PublishedCited by 1 opinion
1Opinion of the Court
WORTENDYKE, District Judge.
Plaintiff, a New Jersey corporation, seeks recovery in this action of the amount of Federal excise taxes paid by the plaintiff upon sales of merchandise during the period October 1 to December 31, 1954, amounting to $924.90, together with interest thereon accruing subsequently to May 1, 1959, the date of assessment. It is admitted that the District Director of Internal Revenue made demand for payment on May 8, 1959, and that the said $924.90 was paid by the plaintiff to the District Director on May 21, 1959, accompanied by a claim for refund which was amended…
2Cases cited5 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Scudder v. Union National BankSupreme Court of the United States · 1875
- Roland Electrical Co. v. WallingSupreme Court of the United States · 1946
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- General Electric Company v. Masters Mail Order Company of Washington, D.C., Inc.Court of Appeals for the Second Circuit · 1957
3Cited by1 opinion
- Overseas Mailman, Inc. v. United StatesDistrict Court, D. New Jersey · 1971