Legal Opinion
Shelter Island & Greenport Ferry Co. v. United States
District Court, E.D. New York
Decided September 9, 1965No. 65C17PublishedCited by 7 opinions
1Opinion of the Court
DOOLING, District Judge.
The statute of limitations barring claims for the recovery from the Government of overpayments of taxes is shorter than the general limitation barring nontortious actions against the Government. Here the plaintiff paid amounts to the Government under the impression that it owed them as taxes on the transportation of freight. In fact, there was no tax. It had been repealed. Plaintiff did not file claims for refund within the three years after it filed the returns of “tax” and paid the amounts now sought to be recovered [26 U.S.C.A. § 6511(a)], but it has sued (save for…
2Cases cited32 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- United States v. DowSupreme Court of the United States · 1958
- Stone v. WhiteSupreme Court of the United States · 1937
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Dooley v. United StatesSupreme Court of the United States · 1901
27 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- West Publishing Co. Employees' Preferred Stock Ass'n v. United StatesUnited States Court of Claims · 1972
- In re Long-Distance Telephone Service Federal Excise Tax Refund LitigationCourt of Appeals for the D.C. Circuit · 2008
- Rinaldi v. United StatesUnited States Court of Federal Claims · 1993
- Sand v. Southeast State BankDistrict Court, W.D. Missouri · 1970
- Sea Products, Inc. v. United StatesDistrict Court, W.D. Washington · 1983
2 more not listed; retrieve them via the Exa API.