Legal Opinion
Sanders v. Commissioner
Court of Appeals for the Tenth Circuit
Decided August 17, 1955No. Nos. 4968-4970, 5024, 5070PublishedCited by 43 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
These cases grow out of deficiencies in income taxes, penalties and interest for the years 1943, 1944, 1946 and 1949 assessed against Leo Sanders and his wife, Jessie H. Sanders.1 Jeopardy assessments and liens were then filed. On January 26, 1953, the taxpayers filed a declaratory judgment action in the United States District Court for the Western District of Oklahoma against the Commissioner, the District Commissioner, and the Director of Internal Revenue for the District of Oklahoma in which they sought to quiet title in the taxpayers to certain property, to cancel…
2Cases cited59 opinions
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- Spies v. United StatesSupreme Court of the United States · 1943
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- United States v. Munsey Trust Co.Supreme Court of the United States · 1947
- Hort v. CommissionerSupreme Court of the United States · 1941
54 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Sally Conforte v. Commissioner of Internal Revenue, Joseph Conforte v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1982
- Harrison E. Spangler and Myrtle B. Spangler v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Robinson's Dairy, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1962
- Laura Massaglia v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1961
- Estate of Di Rezza v. CommissionerUnited States Tax Court · 1982
38 more not listed; retrieve them via the Exa API.