Legal Opinion
Yoke, Collector of Internal Revenue v. Mazzello
Court of Appeals for the Fourth Circuit
Decided February 3, 1953No. 6497_1PublishedCited by 19 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This appeal is taken from an order of the District Court overruling the Collector’s motion to dismiss taxpayers’ complaint which sought an injunction against the collection of a jeopardy assessment for income taxes for taxable years 1943 to 1950 inclusive, totaling $8,748.65 plus fraud penalties in the amount of $5,973.36. The complaint alleged the following pertinent facts:
Luigi Mazzello is 73 years of age and Chiara, his wife,- is 62. Late in 19'41 Chiara yvas deeded a piece of land in Beckley, West Virginia, fronting on a main highway, and in 1942 she completed…
2Cases cited7 opinions
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Strathearn Steamship Co. v. DillonSupreme Court of the United States · 1920
- Newton v. Consolidated Gas Co. of NYSupreme Court of the United States · 1924
- United States v. Oregon & California RailroadSupreme Court of the United States · 1896
- Shelton v. Gill, Collector of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Luhring v. GlotzbachCourt of Appeals for the Fourth Circuit · 1962
- Shelton v. Gill, Collector of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Luhring v. GlotzbachCourt of Appeals for the Fourth Circuit · 1962
- Estate of Nicol v. CommissionerUnited States Tax Court · 1971
- Milliken v. Gill, Director of Internal RevenueCourt of Appeals for the Fourth Circuit · 1954
14 more not listed; retrieve them via the Exa API.