Legal Opinion
Beal v. United States
District Court, C.D. Illinois
Decided December 28, 1981No. 81-4001PublishedCited by 3 opinions
1Opinion of the Court
DECISION AND ORDER ON CROSS MOTIONS FOR SUMMARY JUDGMENT
ROBERT D. MORGAN, Chief Judge.
This is a suit for refund of federal income taxes because of alleged overpayments for 1972, 1973, 1974 and 1975 by plaintiff. The Government defends on the ground that the limitation of Section 6511(b)(2)(A) of the Internal Revenue Code of 1954 (26 U.S.C. § 6511(b)(2)(A)) precludes allowance of such refund. The parties agree that proper interpretation of Section 6511 of the Code will dispose of the case, and both parties have filed motions for summary judgment, with briefs in support thereof.
STATEMENT OF THE…
2Cases cited5 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- International News Service v. Associated PressSupreme Court of the United States · 1919
- CHEMICAL BANK NEW YORK TRUST COMPANY v. United StatesDistrict Court, S.D. New York · 1967
- United States of America and Albert Rodriguez, Jr. v. George W. Meeks, as President of St. George CompanyCourt of Appeals for the Fifth Circuit · 1981
- HarveyUnited States Court of Claims · 1981
3Cited by3 opinions
- Raimo v. United StatesUnited States Court of Claims · 1992
- Barry v. United StatesDistrict Court, N.D. Illinois · 1983
- In re FordUnited States Bankruptcy Court, S.D. Ohio · 1994