Legal Opinion

Lifetime Siding, Inc. v. United States

Court of Appeals for the Second Circuit

Decided March 22, 1966No. 58, Docket 29184PublishedCited by 19 opinions

1Opinion of the Court

TIMBERS, District Judge:

Lifetime Siding Inc., a New York corporation engaged in the vicinity of Rochester in selling and applying new roofing and siding for homes in need of repair, appeals from a judgment of the United States District Court for the Western District of New York, John 0. Henderson, District Judge, after a 4 day jury trial, dismissing its complaint in a tax refund suit brought pursuant to 28 U.S.C. § 1346(a) (1) to recover $7,556.80 of social security and unemployment taxes claimed to have been erroneously assessed and collected during the tax periods from July 1, 1957 through…

2Cases cited33 opinions

  1. Commissioner v. DubersteinSupreme Court of the United States · 1960
  2. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  3. United States v. SilkSupreme Court of the United States · 1947
  4. Bartels v. BirminghamSupreme Court of the United States · 1947
  5. Fairmount Glass Works v. Cub Fork Coal Co.Supreme Court of the United States · 1933

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3Cited by19 opinions

  1. Emeilia Cann and Charles Cann v. Ford Motor CompanyCourt of Appeals for the Second Circuit · 1981
  2. Avis Rent a Car System, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1974
  3. Manouchehr and Lila M. Azad v. United StatesCourt of Appeals for the Eighth Circuit · 1968
  4. Air Terminal Cab, Inc. v. United States of America, Airway Taxi Company, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1973
  5. Dermott Noonan v. Midland Capital CorporationCourt of Appeals for the Second Circuit · 1972

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