Caster

Court of Claims

Caster

158 Ct. Cl. 708, 1962 U.S. Ct. Cl. LEXIS 207, 1962 WL 1610

CourtUnited States Court of Claims

DecidedOctober 22, 1962

DocketNo. 469-60

StatusPublished

This text of 158 Ct. Cl. 708 (Caster) is published on Counsel Stack Legal Research, covering United States Court of Claims primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Caster, 158 Ct. Cl. 708, 1962 U.S. Ct. Cl. LEXIS 207, 1962 WL 1610 (cc 1962).

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Opinion

Income tax; claim for refund; limitation of actions. — This case comes before the court on defendant’s motion to dismiss the petition. Upon consideration thereof, together with the objection by plaintiff and defendant’s reply brief, and on the basis of this court’s order of July 2, 1962, in Walter v. United States, ante, p. 701, and the decision of the United States Court of Appeals for the Third Circuit in Smith v. United States, 304 F. 2d 267, the court, on October 22, 1962, dismissed the petition. Plaintiff’s motion for reconsideration was denied March 13,1964.

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Income tax; claim for refund; limitation of actions. — This case comes before the court on defendant’s motion to dismiss the petition. Upon consideration thereof, together with the objection by plaintiff and defendant’s reply brief, and on the basis of this court’s order of July 2, 1962, in Walter v. United States, ante, p. 701, and the decision of the United States Court of Appeals for the Third Circuit in Smith v. United States, 304 F. 2d 267, the court, on October 22, 1962, dismissed the petition. Plaintiff’s motion for reconsideration was denied March 13,1964.

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Bluebook (online)

158 Ct. Cl. 708, 1962 U.S. Ct. Cl. LEXIS 207, 1962 WL 1610, Counsel Stack Legal Research, https://law.counselstack.com/opinion/caster-cc-1962.

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