Inter-City Truck Lines Ltd.

Court of Claims

Inter-City Truck Lines Ltd.

181 Ct. Cl. 1192, 1967 U.S. Ct. Cl. LEXIS 165, 1967 WL 1571

CourtUnited States Court of Claims

DecidedOctober 9, 1967

DocketNo. 56-67

StatusPublished

This text of 181 Ct. Cl. 1192 (Inter-City Truck Lines Ltd.) 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

Inter-City Truck Lines Ltd., 181 Ct. Cl. 1192, 1967 U.S. Ct. Cl. LEXIS 165, 1967 WL 1571 (cc 1967).

Pincite

Opinion

Taxes; income tax; civil actions for refund. — Plaintiff paid its Federal Insurance Contributions Act taxes on February 2,1967, and filed suit to recover same on February 27, 1967. Defendant has filed a motion to dismiss the petition as beyond the court’s jurisdiction because of plaintiff’s failure to file a claim for refund required by section 7122(a) of the Internal Eevenue Code of 1954 as a prerequisite for filing suit to recover taxes claimed to have been overpaid. Upon consideration thereof together with plaintiff’s answer and without oral argument, the court on October 9,1967 ordered that the petition be dismissed without prejudice.

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Taxes; income tax; civil actions for refund. — Plaintiff paid its Federal Insurance Contributions Act taxes on February 2,1967, and filed suit to recover same on February 27, 1967. Defendant has filed a motion to dismiss the petition as beyond the court’s jurisdiction because of plaintiff’s failure to file a claim for refund required by section 7122(a) of the Internal Eevenue Code of 1954 as a prerequisite for filing suit to recover taxes claimed to have been overpaid. Upon consideration thereof together with plaintiff’s answer and without oral argument, the court on October 9,1967 ordered that the petition be dismissed without prejudice.

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Bluebook (online)

181 Ct. Cl. 1192, 1967 U.S. Ct. Cl. LEXIS 165, 1967 WL 1571, Counsel Stack Legal Research, https://law.counselstack.com/opinion/inter-city-truck-lines-ltd-cc-1967.