Legal Opinion
Liberty Glass Co. v. Jones
District Court, W.D. Oklahoma
Decided April 3, 1946No. Civil Action No. 1724PublishedCited by 3 opinions
1Opinion of the Court
VAUGHT, District Judge.
The Liberty Glass Company, a corporation, brings this action against H. C. Jones, Collector of Internal Revenue, seeking to recover the sum of $1053.49, with interest from March 8, 1941, for taxes paid by it upon what it claims was an “illegal and erroneous” assessment.
The defendant has filed a motion to dismiss for the reason that the complaint “fails to state a claim upon which any relief can be granted, in that the complaint shows upon its face that the taxpayer filed no timely claim for refund and therefore the complaint fails to state any claim over which this…
2Cases cited5 opinions
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- United States v. Lederer Terminal Warehouse Co.Court of Appeals for the Sixth Circuit · 1943
- Huntley v. Southern Oregon Sales, Inc.Court of Appeals for the Ninth Circuit · 1939
- In Re Tindle's EstateDistrict Court, E.D. Pennsylvania · 1945
- Olsen v. United StatesDistrict Court, S.D. California · 1940
3Cited by3 opinions
- Jones v. Liberty Glass Co.Supreme Court of the United States · 1948
- Noble v. KavanaghDistrict Court, E.D. Michigan · 1946
- Sbarbaro v. United StatesDistrict Court, N.D. Illinois · 1947