STATE BANK OF ALBANY v. UNITED STATES

No. 65 Civ. 335.

276 F.Supp. 744 (1967)

STATE BANK OF ALBANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court N. D. New York.

August 28, 1967.


Attorney(s) appearing for the Case

Whalen, McNamee, Creble & Nichols, Albany, N. Y., for plaintiff; Charles E. Nichols, Albany, N. Y., of counsel.

Mitchell Rogovin, Asst. Atty. Gen., David A. Wilson, Jr., Burton G. Lipsky, Dept. of Justice, Washington, D. C., Justin J. Mahoney, U. S. Atty., Northern Dist. of New York, Albany, N. Y., for defendant.


OPINION

McLEAN, District Judge.*

Plaintiff sues for a refund of federal income tax paid by it for the year 1962 in the amount of $10,606.55 on the ground that this sum was erroneously reported and paid by plaintiff and illegally collected by defendant. The case was submitted for decision upon stipulated facts. It presents a question of law which is apparently of first impression.

The $10,606.55 paid by plaintiff was the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases