Lifetime Siding, Inc. v. United States
Court of Appeals for the Second Circuit
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
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- United States v. SilkSupreme Court of the United States · 1947
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Fairmount Glass Works v. Cub Fork Coal Co.Supreme Court of the United States · 1933
28 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Emeilia Cann and Charles Cann v. Ford Motor CompanyCourt of Appeals for the Second Circuit · 1981
- Avis Rent a Car System, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1974
- Manouchehr and Lila M. Azad v. United StatesCourt of Appeals for the Eighth Circuit · 1968
- Air Terminal Cab, Inc. v. United States of America, Airway Taxi Company, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1973
- Dermott Noonan v. Midland Capital CorporationCourt of Appeals for the Second Circuit · 1972
14 more not listed; retrieve them via the Exa API.