Legal Opinion
Baldwinson v. United States
District Court, W.D. Washington
Decided October 6, 1948No. 1064PublishedCited by 7 opinions
1Opinion of the Court
LEAVY, District Judge.
Plaintiffs herein have filed an action for the recovery of taxes paid under protest during two periods of time: July 1, 1945, to December 31, 1945; and January 1, 1946, to August 31, 1946. The taxes were levied under the provisions of section 1700 (e) (1) of the Internal Revenue Code, as amended by section 622 of the Revenue Act of 1942, 26 U.S.C.A. § 1700(e) (1).
The defendant moved to dismiss the complaint on the ground and for the reason that the facts, as pleaded by the plaintiffs, do not entitle them to the relief they seek. Upon presentation of the motion to…
2Cases cited9 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Avalon Amusement Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1948
- Busey v. Deshler Hotel Co.Court of Appeals for the Sixth Circuit · 1942
- United States v. Broadmoor Hotel Co.District Court, D. Colorado · 1929
- Deshler Hotel Co. v. BuseyDistrict Court, S.D. Ohio · 1941
4 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Geer v. BirminghamDistrict Court, N.D. Iowa · 1950
- Jones v. FoxDistrict Court, D. Maryland · 1958
- Duffin v. DuffinDistrict Court, S.D. California · 1956
- George O. Lethert, District Director of Internal Revenue v. Culbertson's Cafe, Inc.Court of Appeals for the Eighth Circuit · 1963
- United States v. R. W. RitchieCourt of Appeals for the Fifth Circuit · 1964
2 more not listed; retrieve them via the Exa API.