Legal Opinion

Jones v. Fox

District Court, D. Maryland

Decided June 27, 1958No. Civ. 8926PublishedCited by 24 opinions

1Opinion of the Court

R. DORSEY WATKINS, District Judge.

This is an action to recover fifty dollars paid by the plaintiff under protest in partial satisfaction of a cabaret excise tax assessment levied by the defendant in the amount of One Thousand, Five Hundred Fifty-eight Dollars and Ten Cents ($1,558.10) for the fourth quarter of 1954. 1 ******The answer of the defendant District Director, which challenged the jurisdiction of this court, was coupled with a counterclaim for the unpaid balance of the assessment plus interest. Plaintiff responded to the counterclaim by denying the legality of the assessment, and in…

2Cases cited45 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  3. Higgins v. SmithSupreme Court of the United States · 1940
  4. Bull v. United StatesSupreme Court of the United States · 1935
  5. Phillips v. CommissionerSupreme Court of the United States · 1931

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3Cited by24 opinions

  1. Flora v. United StatesSupreme Court of the United States · 1960
  2. Nannie v. Compton v. United States of AmericaCourt of Appeals for the Fourth Circuit · 1964
  3. Comptroller of the Treasury v. Clyde's of Chevy Chase, Inc.Court of Appeals of Maryland · 2003
  4. Anglemyer v. United StatesDistrict Court, D. Maryland · 1990
  5. Villa Nova Night Club, Inc. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1970

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

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