WINNEBAGO TELEVISION CORP.

v.

UNITED STATES ET AL.

Citator

Cited By (15 total)

• Mrs. Daisy Miller Boyd BEL and Richard E. Gerard v. The United States, 452 F.2d 683 (5th Cir. 1971)
  …imited to the decedent’s disposable estate does not constitute a challenge to the correctness of the Commissioner’s computation of the amount of that estate. Cf. Alabama By-Products Corp. v. Patterson, 5 Cir. 1958, 258 F. 2d 892, cert. denied, 1959, 358 U.S. 930, 79 S.Ct. 318, 3 L.Ed.2d 303. Moreover, if plaintiffs, by virtue of the above claim, intended to challenge the Commissioner’s allocation of the estate tax, then we think that they failed to state facts sufficient to apprise the Commissioner of the e…
• Transcontinent Television Corp. v. Fed. Commc'ns Comm'n, 308 F.2d 339 (D.C. Cir. 1962)
  …ry proceedings has been upheld. Loganspoi't Broadcasting Corp. v. United States, 93 U.S.App.D.C. 342, 210 F. 2d 24. And see Springfield Television Broadcasting Corp. v. Federal Communications Comm’n, 104 U.S.App.D.C. 13, 259 F. 2d 170, cert. denied, 358 U.S. 930, 79 S.Ct. 316, 3 L.Ed.2d 303; Van Curler Broadcasting Corp. v. United States, 98 U.S.App.D.C. 432, 236 F. 2d 727, cert. denied, 352 U.S. 935, 77 S.Ct; 226, 1 L.Ed.2d 163; Coastal Bend Television Co. v. Federal Communications Comm’n, 98 U.S.App.D.C.…
• Gustin v. United States, 876 F.2d 485 (5th Cir. 1989)
  …F. 2d at 151; Disabled Am. Veterans, 650 F. 2d at 1180. Therefore, the Internal Revenue Service need only take a written claim for a refund at face value. See Alabama By-Products Corp. v. Patterson, 258 F. 2d 892, 900 (5th Cir.1958), cert. denied, 358 U.S. 930, 79 S.Ct. 318, 3 L.Ed.2d 303 (1959). It is not sufficient that the Internal Revenue Service has information somewhere in its possession from which it might deduce that the taxpayer is entitled to a refund, nor is it sufficient that a claim involving…