Legal Opinion
De La Salle Institute v. United States
District Court, N.D. California
Decided July 24, 1961No. Civ. 7499PublishedCited by 31 opinions
1Opinion of the Court
HALBERT, District Judge.
Plaintiff has commenced this action to compel refunds of sums paid by it on account of certain corporate income taxes which plaintiff has allegedly paid in error, together with the interest provided by law. These taxes were for plaintiff’s fiscal years ended March 31, 1952, March 31, 1953 and March 31, 1956. Jurisdiction of this Court is predicated upon Title 28 U.S.C. §§ 1331, 1340 and 1346. De fendant filed a counterclaim in this action, for certain alleged deficiencies for the years at issue, in accordance with the provisions of Title 26 U.S.C. § 7422(e). The Court…
2Cases cited23 opinions
- United States v. United Mine Workers of AmericaSupreme Court of the United States · 1947
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- Duplex Printing Press Co. v. DeeringSupreme Court of the United States · 1921
- Mastro Plastics Corp. v. National Labor Relations BoardSupreme Court of the United States · 1956
18 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- St. Martin Evangelical Lutheran Church v. South DakotaSupreme Court of the United States · 1981
- Oral Roberts University v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1985
- Trade & Transport, Inc. v. Natural Petroleum Charterers IncorporatedCourt of Appeals for the Second Circuit · 1991
- American Guidance Foundation, Inc. v. United StatesDistrict Court, District of Columbia · 1980
- Church of the Visible Intelligence that Governs Universe v. United StatesUnited States Court of Claims · 1983
26 more not listed; retrieve them via the Exa API.