Legal Opinion
Beardsley v. United States
District Court, D. Connecticut
Decided October 29, 1954No. Civ. 4525PublishedCited by 16 opinions
1Opinion of the Court
SMITH, Chief Judge.
- The defendant has moved to dismiss on the ground that the plaintiff did 'not satisfy the requirements of paragraph (2) of Section 3772(a), 26 U.S. C.A. in that the plaintiffs failed to begin their action within two years from ■the mailing by the Internal Revenue -Commissioner of a notice of disallowance of the claim to which the suit •relates.
The facts have been stipulated and may be summarized as follows: the plaintiffs duly paid their income taxes for the year 1946; in 1950 they filed a claim for refund as provided by law; on or about April 26, 1951 the plaintiffs…
2Cases cited4 opinions
- John F. Jelke Co. v. SmietankaCourt of Appeals for the Seventh Circuit · 1936
- Clinton Trust Co. v. United StatesUnited States Court of Claims · 1943
- Roe v. United StatesUnited States Court of Claims · 1948
- Schmitt v. KavanaghDistrict Court, E.D. Michigan · 1950
3Cited by16 opinions
- Ned Miller and Frances Miller v. The United States of AmericaCourt of Appeals for the Second Circuit · 1974
- Southeast Bank of Orlando v. United StatesUnited States Court of Claims · 1982
- First Alabama Bank, N.A. v. United StatesCourt of Appeals for the Eleventh Circuit · 1993
- Exchange and Savings Bank of Berlin v. United StatesDistrict Court, D. Maryland · 1964
- Heinz Haber v. The United StatesCourt of Appeals for the Federal Circuit · 1987
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