Legal Opinion
Hastings & Co. v. Smith
Court of Appeals for the Third Circuit
Decided July 12, 1955No. Nos. 11471, 11472PublishedCited by 11 opinions
1Opinion of the Court
STALEY, Circuit Judge.
The Commissioner of Internal Revenue assessed interest on certain alleged tax deficiencies for the years 1948 and 1949 against Hastings & Co., Inc. (taxpayer). The Commissioner notified the taxpayer of the assessment, whereupon the taxpayer brought suit in the district court for the Eastern District of Pennsylvania, asking that the Collector for the First Collection District of Pennsylvania be enjoined from collecting the assessed interest. The government, in turn, brought suit in the same court for collection.
The cases were consolidated for trial. Two orders were…
2Cases cited6 opinions
- Billings v. United StatesSupreme Court of the United States · 1914
- Rodgers v. United StatesSupreme Court of the United States · 1947
- Manning v. Seeley Tube & Box Co.Supreme Court of the United States · 1950
- United States v. ChildsSupreme Court of the United States · 1924
- United States v. Koppers Co.Supreme Court of the United States · 1955
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- F.B. Blansett and Ethel Blansett v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Standard Oil Company (New Jersey) v. Denis J. McMahon Individually and as District Director of Internal Revenue, Lower ManhattanCourt of Appeals for the Second Circuit · 1957
- Heasley v. CommissionerUnited States Tax Court · 1966
- Kearney v. A'HearnDistrict Court, S.D. New York · 1962
- Standard Oil Co. v. McMahonDistrict Court, S.D. New York · 1956
6 more not listed; retrieve them via the Exa API.