Legal Opinion

Berry v. Westover

District Court, S.D. California

Decided February 19, 1947PublishedCited by 8 opinions

1Opinion of the Court

WEINBERGER, District Judge.

This action was filed by the plaintiffs Marvin Berry and Elizabeth Jane Berry, who are husband and wife, in connection with the Internal Revenue Laws of the United States, and involves jeopardy assessments for the taxable years 1941, 1942 and 1943 made by the Commissioner of Internal Revenue against plaintiffs in the amounts as follows:

As against the plaintiff Marvin Berry for individual income taxes, interest and penalties for the calendar years 1941, 1942 and 1943, in the sum of $189,481.92, and as against the plaintiff Elizabeth Jane Berry for the calendar years…

2Cases cited22 opinions

  1. Phillips v. CommissionerSupreme Court of the United States · 1931
  2. Williamsport Wire Rope Co. v. United StatesSupreme Court of the United States · 1928
  3. Burnet v. PorterSupreme Court of the United States · 1931
  4. Lyon v. AlleySupreme Court of the United States · 1889
  5. McIlhenny v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1930

17 more not listed; retrieve them via the Exa API.

3Cited by8 opinions

  1. Crompton-Richmond Co. v. United StatesDistrict Court, S.D. New York · 1970
  2. Williams v. United StatesDistrict Court, D. Nevada · 1973
  3. Teitelbaum v. CommissionerUnited States Tax Court · 1963
  4. Estate of Wilbanks v. CommissionerUnited States Tax Court · 1991
  5. Ramos v. Secretario de HaciendaSupreme Court of Puerto Rico · 1962

3 more not listed; retrieve them via the Exa API.

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