Legal Opinion
Johnson v. United States
District Court, N.D. New York
Decided November 10, 1967No. Civ. A. 10434PublishedCited by 2 opinions
1Opinion of the Court
OPINION
McLEAN, District Judge. *
This is an action pursuant to 28 U.S.C. § 1346(a) for refund of income taxes allegedly erroneously and illegally assessed against and collected from plaintiffs for the year 1957. Plaintiffs paid the assessment, under protest, on July 1, 1960, filed a claim for refund, and upon a disallowance of that claim, began this action. It is undisputed that the filing of the claim and the institution of suit were timely.
The action involves two wholly unrelated questions: (1) whether a gift made by plaintiffs to the Dunham Hollow West Stephentown Community Association was…
2Cases cited6 opinions
- Robert E. Austin and Marian H. Austin v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- B. B. Margolis and Iris M. Margolis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1964
- Howard W. Gault and Georgiana R. Gault v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- Harry G. W. Voss and Mildred J. Voss v. United StatesCourt of Appeals for the Seventh Circuit · 1964
- Mustard v. United StatesUnited States Court of Claims · 1957
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Jordan v. United StatesDistrict Court, W.D. Oklahoma · 1969
- Brotzler v. CommissionerUnited States Tax Court · 1982