Legal Opinion
In the Matter of Educational Fund of the Electrical Industry v. United States
Court of Appeals for the Second Circuit
Decided May 8, 1970No. 34165_1PublishedCited by 22 opinions
1Opinion of the Court
HAYS, Circuit Judge.
Appellant, the Educational Fund of the Electrical Industry, instituted this action against the United States in the United States District Court for the Southern District of New York for a refund of $168,338.53 in income taxes, interest and penalties paid on account of withholding taxes due for the years 1958 through 1961. The district court entered a judgment granting appellant recovery against the United States in the amount of $45.-76, representing a refund of the tax due on a $140 payment made by appellant to one individual who was shown at trial to have reported the…
2Cases cited8 opinions
- Knetsch v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1960
- United States v. MurdockSupreme Court of the United States · 1934
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
3 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Giesen v. United StatesDistrict Court, W.D. Wisconsin · 1973
- Matter of Luftek, Inc.United States Bankruptcy Court, E.D. New York · 1980
- Electrical Workers, Local No. 1 Credit Union v. IBEW-NECA Holiday Trust FundSupreme Court of Missouri · 1979
- John B. Fleming, Personal Representative of the Estate of John J. Fleming, Deceased v. United StatesCourt of Appeals for the Seventh Circuit · 1981
- In Re Freedomland, Inc., BankruptCourt of Appeals for the Second Circuit · 1973
17 more not listed; retrieve them via the Exa API.