Legal Opinion
Thrif-Tee, Inc. v. United States
District Court, W.D. North Carolina
Decided November 13, 1979No. A-C-79-132PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
WOODROW WILSON JONES, Chief Judge.
The Plaintiff, Thrif-Tee, Inc., a North Carolina corporation brings this civil action against the Defendant, United States of America for the refund of an alleged overpayment of its federal income taxes for fiscal year ending April 30, 1971 attributable to a net operating loss carryback from fiscal year ending April 30, 1973. The Plaintiff alleges that these taxes were erroneously and illegally assessed and collected by the Defendant. The action is brought under 26 U.S.C.A. Section 7422 and jurisdiction is alleged under 28 U.S.C.A.…
2Cases cited5 opinions
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Zarnow v. CommissionerUnited States Tax Court · 1967
- Edgar T. Crismon and Maxine Crismon, His Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1977
- Rock v. United StatesDistrict Court, S.D. New York · 1968
- Hoyt v. United StatesUnited States Court of Claims · 1937
3Cited by5 opinions
- Pesch v. CommissionerUnited States Tax Court · 1982
- In Re Midway Industrial Contractors, Inc.United States Bankruptcy Court, N.D. Illinois · 1994
- Kellogg v. United States (In Re Southwestern States Marketing Corp.)District Court, N.D. Texas · 1994
- Pesch v. CommissionerUnited States Tax Court · 1982
- Thrif-Tee, Inc. v. United StatesCourt of Appeals for the Fourth Circuit · 1980