Legal Opinion
Drown v. United States
District Court, S.D. California
Decided January 30, 1962No. 1253-59PublishedCited by 2 opinions
1Opinion of the Court
CROCKER, District Judge.
This is an action by Joseph W. Drown for the refund of an alleged overpayment of Federal income tax for the year 1948. The suit is brought under § 7422 of the Internal Revenue Code of 1954, 26 U.S.C. § 7422, following the denial of plaintiff’s claim for refund by R. A. Riddell, District Director of Internal Revenue. Jurisdiction is based on § 1346(a) (1) of the Judicial Code, Title 28 U.S.C. The plaintiff was represented by Myron E. Harpole, Esq., and the defendant was represented by Francis C. Whelan, United States Attorney, Robert H. Wy-shak, Esq., Assistant United…
2Cases cited23 opinions
- Schnitzer v. CommissionerUnited States Tax Court · 1949
- Dobkin v. CommissionerUnited States Tax Court · 1950
- Illinois Merchants Trust Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- O. H. Kruse Grain & Milling v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Commissioner of Internal Revenue v. SmithCourt of Appeals for the Second Circuit · 1953
18 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Fellinger v. United StatesDistrict Court, N.D. Ohio · 1964
- Scotland Mills, Inc. v. CommissionerUnited States Tax Court · 1965