Legal Opinion
Kaltreider Construction, Inc. v. United States
District Court, M.D. Pennsylvania
Decided March 15, 1961No. Civ. A. No. 6890PublishedCited by 1 opinion
1Opinion of the Court
FOLLMER, District Judge.
This is an action for the recovery of income taxes and interest paid for the year 1952. The sole question involved is: “Was the claim for refund, upon which the taxpayer relies as a basis for this Court’s jurisdiction in this action, timely filed?” The matter is presently before the Court on defendant’s motion for summary judgment. The parties stipulated that the said motion should be determined without oral hearing upon briefs pursuant to Rule 78 of the Federal Rules of Civil Procedure, 28 U.S.C., and Rule 50 of the local rules of this Court. Affidavits and briefs…
2Cases cited11 opinions
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
- Jones v. Liberty Glass Co.Supreme Court of the United States · 1948
- Walter H. Kaltreider and Irene C. Kaltreider v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Kavanagh v. NobleSupreme Court of the United States · 1948
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3Cited by1 opinion
- Kaltreider Construction, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1962