Gehant v. Ragen, 333 U.S. 850 (1948). · Go Syfert
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Gehant v. Ragen, 333 U.S. 850 (1948). Cases Citing This Book View Copy Cite
29 citation events (3 in the last 25 years) across 17 distinct courts.
Strongest positive: Video Training Source, Inc. v. United States (cod, 1998-01-28)
Treatment trajectory · 1948 → 2026 · click a year to view as-of
1948 1987 2026
Top citers, strongest first. 3 distinct citers.
discussed Cited "see" Video Training Source, Inc. v. United States
D. Colo. · 1998 · signal: see · confidence high
See Jones v. Liberty Glass Co., 332 U.S. 524 , 68 S.Ct. 229 , 92 L.Ed. 142 , (1947), reh’g denied 333 U.S. 850 ; 68 S.Ct. 657 , 92 L.Ed. 1132 (1948) (in the absence of some indication to the contrary, the court must assume that Congress intended courts to give the language of this section its ordinary meaning).
discussed Cited "see, e.g." John A. Zeier v. United States Internal Revenue Service
9th Cir. · 1996 · signal: see also · confidence low
See Ehle, 720 F.2d at 1096-97 (remittances without assessment constitute tax payments, not deposits); see also Jones v. Liberty Glass Co., 332 U.S. 524, 531-2 , 68 S.Ct. 229, 232-33 , 92 L.Ed. 142 (1947), reh'g denied, 333 U.S. 850 , 68 S.Ct. 657 , 92 L.Ed. 1132 (1948)(remittances in excess of what is due are overpayments); 26 U.S.C. § 6401 (c); S. Rep. 221, 78th Cong., 1st Sess. at 34-5 (1943)(remittance made when there is no tax liability constitutes overpayment).EQUITABLE TOLLING 27 This court in Brockamp v. U.S. has determined that "the statute of limitations in § 6511 may be equitably t…
discussed Cited "see, e.g." Zeier v. United States Internal Revenue Service
9th Cir. · 1996 · signal: see also · confidence low
See Ehle, 720 F.2d at 1096-97 (remittances without assessment constitute tax payments, not deposits); see also Jones v. Liberty Glass Co., 332 U.S. 524, 531-2 , 68 S.Ct. 229, 232-33 , 92 L.Ed. 142 (1947), reh’g denied, 333 U.S. 850 , 68 S.Ct. 657 , 92 L.Ed. 1132 (1948)(remit-tances in excess of what is due are overpayments); 26 U.S.C. § 6401 (c); S. Rep. 221, 78th Cong., 1st Sess. at 34-5 (1943)(remit-tanee made when there is no tax liability constitutes overpayment).
Gehant
v.
Ragen, Warden
No. 363.
Supreme Court of the United States.
Mar 8, 1948.
333 U.S. 850
Published

Circuit Court of Will County, Illinois. Certiorari denied.