Legal Opinion

Archbold v. United States

District Court, D. New Jersey

Decided January 9, 1962No. Civ. 778-60PublishedCited by 16 opinions

1Opinion of the Court

MEANEY, District Judge.

The instant action was filed by the plaintiffs herein to recover federal income taxes assessed against them pursuant to the provisions of section 301(c) (1) of the Internal Revenue Code of 1954, 26 U.S.C. § 301(c) (1).

This court has jurisdiction of the matters involved by reason of the provisions of 28 U.S.C. § 1346(a) (1).

The basic facts have been stipulated and the matter was submitted on briefs and arguments thereon.

Immediately preceding the transaction upon which the present dispute arose, Warren and Blanche Arehbold, plaintiffs herein, and their son George Arehbold…

2Cases cited6 opinions

  1. Commissioner v. Estate of BedfordSupreme Court of the United States · 1945
  2. Boyle v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
  3. Elizabeth N. B. Ferro v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1957
  4. Smith v. United StatesCourt of Appeals for the Third Circuit · 1941
  5. Brown v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1935

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

3Cited by16 opinions

  1. Cary v. CommissionerUnited States Tax Court · 1963
  2. Frank Miskovsky v. United StatesCourt of Appeals for the Third Circuit · 1969
  3. Lewis v. CommissionerUnited States Tax Court · 1966
  4. United States v. G. W. Van Keppel and Elizabeth Van KeppelCourt of Appeals for the Tenth Circuit · 1963
  5. Fehrs Finance Company, Cross-Appellee v. Commissioner of Internal Revenue, Cross-AppellantCourt of Appeals for the Eighth Circuit · 1973

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

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