Legal Opinion
Rigdon v. United States
District Court, S.D. California
Decided August 30, 1961No. 2140-NDPublishedCited by 6 opinions
1Opinion of the Court
CROCKER, District Judge.
The question raised by the Government’s motion to dismiss is whether or not the mitigation provisions of the 1954 Internal Revenue Code apply here so that plaintiff, taxpayer, is not barred by the three-year statute of limitations from recovering alleged overpayments. I hold for the taxpayer. The motion to dismiss is denied.
Stated in the light most favorable to the plaintiff, and with all favorable inferences drawn, the facts are as follows :*
350 U.S. 834, 76 S.Ct. 70, 100 L.Ed. 744.
*151Henry Kirschenmann and his wife, parents of plaintiff (Shirley May [Rig-don]),…
2Cases cited13 opinions
- Olin Mathieson Chemical Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1959
- Gooch Milling & Elevator Co. v. United StatesUnited States Court of Claims · 1948
- Guardianship of ReynoldsCalifornia Court of Appeal · 1943
- United States v. W. A. Rushlight, Raymond G. Rushlight, and W. A. Rushlight, of the Estate of Betty Rushlight, DeceasedCourt of Appeals for the Ninth Circuit · 1961
- United States v. Erma RosenbergerCourt of Appeals for the Eighth Circuit · 1956
8 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Commissioner of Internal Revenue v. Estate of Oscar Weinreich, Deceased, Geraldine Snyder Weinrich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Benenson v. United StatesDistrict Court, S.D. New York · 1966
- United States v. Shirley May Rigdon, Formerly Shirley May KirschenmannCourt of Appeals for the Ninth Circuit · 1963
- Weinrich v. CommissionerUnited States Tax Court · 1961
- Commissioner of Internal Revenue v. Estate of Oscar Weinreich, Deceased, Geraldine Snyder Weinrich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
1 more not listed; retrieve them via the Exa API.