Legal Opinion
United States v. Fisher
District Court, E.D. Michigan
Decided October 17, 1944No. 3633PublishedCited by 9 opinions
1Opinion of the Court
LEDERLE, District Judge.
Findings of Fact
1. At the pre-trial hearings held in accordance with the provisions of Rule 16 of the Federal Rules of Civil Procedure, 28' U.S.C.A. following section 723c, all of the material facts were agreed upon and formal', stipulations filed in accordance with these-agreements. The following summary of the stipulated facts is all that is necessary for a decision of the issues raised by the pleadings.
2. This is an action by the United States, under the “trust fund” doctrine, against transferees who received all the assets of a decedent’s estate in 1930, to collect…
2Cases cited23 opinions
- Price v. United StatesSupreme Court of the United States · 1926
- Leighton v. United StatesSupreme Court of the United States · 1933
- Robinette v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- Tooley v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1941
- First Nat. Bank of Chicago v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
18 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Minnie Viles, Administratrix of the Estate of Cloyd H. Viles, Deceased Harvey Viles Inez Viles Whaley Minnie Viles v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- Carazo v. Secretario de HaciendaSupreme Court of Puerto Rico · 1987
- United States v. Vibradamp CorporationDistrict Court, S.D. California · 1966
- United States v. PrinceDistrict Court, S.D. New York · 1954
- Pallister v. United StatesDistrict Court, S.D. New York · 1960
4 more not listed; retrieve them via the Exa API.