Legal Opinion
Kell-Strom Tool Co. v. United States
District Court, D. Connecticut
Decided May 23, 1962No. Civ. 8914PublishedCited by 5 opinions
1Opinion of the Court
BLUMENFELD, District Judge.
By a complaint filed in this court, the plaintiff corporation seeks to recover $22,943.81 paid to the government upon an assessment of a deficiency in corporation income taxes.
The government has set up a first defense, alleging that the total assessment against the plaintiff was $25,955.32, consisting of $22,943.81 deficiency in tax and $3,011.51 interest. Alleging that only $22,943.82 (one cent more than the tax itself) has been paid, it asserts that this court is without jurisdiction of this action. It is of no moment whether the plaintiff’s motion to determine…
2Cases cited8 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- Commissioner v. AckerSupreme Court of the United States · 1959
- Hawks v. HamillSupreme Court of the United States · 1933
- George Olshausen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Estate of Baumgardner v. CommissionerUnited States Tax Court · 1985
- Lucy Freck, A/K/A Lucy Cameron v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1994
- Leeke v. United StatesDistrict Court, S.D. Ohio · 1990
- Estate of Baumgardner v. CommissionerUnited States Tax Court · 1985
- Freck v. IRSCourt of Appeals for the Third Circuit · 1994