Legal Opinion
Visintainer v. Allan
District Court, D. Colorado
Decided February 24, 1961No. Civ. No. 6145PublishedCited by 8 opinions
1Opinion of the Court
KERR, District Judge (Assigned).. This action is brought under 28 U.S.C. § 1346(a) (1), to recover the sum of $10,160.66, plus interest thereon from March 31, 1954, the date of payment of the allegedly overstated income taxes assessed and collected for the fiscal years ending October 31, 1946,1947,1948, 1949 and 1950. Plaintiffs paid the tax assessed against them and duly filed their claims for refund. The Notice of Disallowance of Claims for Refund was mailed to them on August 2, 1956. Plaintiffs are hereinafter referred to as “taxpayers”.
The principal issue to be decided is the proper…
2Cases cited6 opinions
- Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. CaldwellCourt of Appeals for the Second Circuit · 1953
- SoRelle v. CommissionerUnited States Tax Court · 1954
- Commissioner of Internal Revenue v. Mnookin's EstateCourt of Appeals for the Eighth Circuit · 1950
- National Fireworks, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1957
- Herbert A. Nieman & Co. v. CommissionerUnited States Tax Court · 1959
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Fruehauf Trailer Co. v. CommissionerUnited States Tax Court · 1964
- H. F. Campbell Company (Formerly H. F. Campbell Construction Company) v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1971
- Leo Sheep Co. v. SchusterDistrict Court, D. Wyoming · 1964
- Irvine v. United StatesDistrict Court, D. Wyoming · 1963
- Louis Visintainer and Lottie Visintainer v. United StatesCourt of Appeals for the Tenth Circuit · 1962
3 more not listed; retrieve them via the Exa API.