Legal Opinion

Caruso v. United States

District Court, D. New Jersey

Decided November 25, 1964No. Civ. 627-63PublishedCited by 11 opinions

1Opinion of the Court

LANE, District Judge.

This is an action for the recovery of income tax which plaintiffs claim was erroneously and illegally collected by the United States. Jurisdiction is founded upon 28 U.S.C. § 1346. 1

The facts from which the controversy arises are stipulated by the parties as follows:

1. On January 24, 1958, plaintiff, Carmen J. Caruso, took the examination for Assistant Building Inspector held by the New Jersey Civil [Service] Commission. Plaintiff passed first on the examination and was certified No. 1 on the List of Eligibles on August 15, 1958. There was a then existing vacancy for the…

2Cases cited22 opinions

  1. M'culloch v. State of MarylandSupreme Court of the United States · 1819
  2. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  3. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  4. Commissioner v. HeiningerSupreme Court of the United States · 1943
  5. Higgins v. CommissionerSupreme Court of the United States · 1941

17 more not listed; retrieve them via the Exa API.

3Cited by11 opinions

  1. Primuth v. CommissionerUnited States Tax Court · 1970
  2. Carey v. CommissionerUnited States Tax Court · 1971
  3. Carter v. CommissionerUnited States Tax Court · 1969
  4. McAlear v. Unemployment Compensation CommissionMontana Supreme Court · 1965
  5. Mohiuddin v. CommissionerUnited States Tax Court · 1996

6 more not listed; retrieve them via the Exa API.

Showing a preview — retrieve the full document via the Exa API.

Powered by the Exa API