Stratmore v. United States
District Court, D. New Jersey
1Opinion of the Court
AUGELLI, Chief Judge:
Plaintiffs, husband and wife, bring this action for a refund of income taxes for the year 1959, alleged by them to have been paid in error and illegally collected by defendant through the office of the District Director of Internal Revenue for the District of New Jersey. The jurisdiction of the Court is invoked under 28 U.S.C.A. § 1346(a) (1).
The facts have been stipulated and are as follows:
Plaintiffs were officers and stockholders of B. B. Rider Corporation (Rider) and General Manufacturing Corporation (General) in 1959 and prior thereto. They acquired an interest in…
2Cases cited12 opinions
- Whipple v. CommissionerSupreme Court of the United States · 1963
- Putnam v. CommissionerSupreme Court of the United States · 1956
- Millsap v. CommissionerUnited States Tax Court · 1966
- John M. Trent and Lisa M. Trent v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1961
- John v. Rowan v. United StatesCourt of Appeals for the Fifth Circuit · 1955
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3Cited by4 opinions
- Benjamin A. Stratmore and Helen Stratmore v. United StatesCourt of Appeals for the Third Circuit · 1970
- William Tedards, Jr. v. Doug DuceyCourt of Appeals for the Ninth Circuit · 2020
- Benjamin and Helen Stratmore v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1986
- Benjamin A. Stratmore and Helen Stratmore v. United StatesCourt of Appeals for the Third Circuit · 1970