Legal Opinion
Connell v. Hopkins
District Court, N.D. Texas
Decided October 1, 1930No. 4160PublishedCited by 11 opinions
1Opinion of the Court
ATWELL, District Judge.
A jury was waived. An agreed statement of facts evidence that the taxpayer, S. B. Burnett, filed his return for the year 1918, on March 16, 1919, showing a tax due of $11,712.18. This amount was paid in installments.
■ Burnett died in 1922. On March 13,1924, an additional tax of $92,498.42 was assessed against the estate for the year 1918. On March 27,1924, a claim for abatement of said additional assessment was filed, and on March 27, 1925, an abatement was allowed in the sum. of $37,692.13. On April 18, 1925, the collector, defendant, demanded payment of the balance of…
2Cases cited13 opinions
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- Rock Island, Arkansas & Louisiana Railroad v. United StatesSupreme Court of the United States · 1920
- Tucker v. AlexanderSupreme Court of the United States · 1927
- Cheatham v. United StatesSupreme Court of the United States · 1876
- Dodge v. OsbornSupreme Court of the United States · 1916
8 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Weagant v. BowersCourt of Appeals for the Second Circuit · 1932
- McKesson & Robbins, Inc. v. EdwardsCourt of Appeals for the Second Circuit · 1932
- New England Mut. Life Ins. v. United StatesUnited States Court of Claims · 1931
- Art Metal Const. Co. v. United StatesCourt of Appeals for the Second Circuit · 1931
- Equitable Life Assur. Soc. v. BowersCourt of Appeals for the Second Circuit · 1937
6 more not listed; retrieve them via the Exa API.