Legal Opinion
United Motors Corp. v. United States
District Court, S.D. New York
Decided September 16, 1930PublishedCited by 3 opinions
1Opinion of the Court
PATTERSON, District Judge.
This is a motion by the plaintiff to strike out separate defense and for judgment on the pleadings. The action is at law. The complaint, in two counts, shows the following ease: The plaintiff paid an income tax of $1,268,569.59 for the year 1918, and thereafter filed claim for refund for the greater portion of such tax. The commissioner audited the return and considered the claim for refund, the result being that in September, 1925, be issued a certificate of overassessment showing that the plaintiff had overpaid its tax liability for 1918 by the stun of…
2Cases cited8 opinions
- Kline v. Burke Construction Co.Supreme Court of the United States · 1922
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- United States v. KaufmanSupreme Court of the United States · 1878
- United States v. Savings BankSupreme Court of the United States · 1882
- Peerless Paper Box Mfg. Co. v. RoutzahnDistrict Court, N.D. Ohio · 1927
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3Cited by3 opinions
- Moses v. United StatesCourt of Appeals for the Second Circuit · 1932
- Arthur C. Harvey Co. v. MalleyDistrict Court, D. Massachusetts · 1931
- Brampton Woolen Co. v. FieldDistrict Court, D. New Hampshire · 1931