Legal Opinion
Sam Snyder v. Robert A. Riddell, District Director, Internal Revenue
Court of Appeals for the Ninth Circuit
Decided January 27, 1958No. 15554PublishedCited by 8 opinions
1Opinion of the Court
ORR, Circuit Judge.
Appellant, hereafter taxpáyer, regularly filed his individual income tax return for the year 1945 and paid the tax shown on the return in the amount of $4,300.69. The Commissioner assessed against taxpayer a deficiency in income tax for the year 1945 in the sum of $11,803.41, and in addition, interest in the sum of $1,-363.22.
Part of the assessment and interest was paid, the total amount paid on the 1945 tax being $5,047.12. Two payments, on September 15 and October 21, 1949, were made to Harry C. Westover as Collector of Internal Revenue for the Sixth District of…
2Cases cited8 opinions
- Lawlor v. National Screen Service Corp.Supreme Court of the United States · 1955
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Ash Sheep Co. v. United StatesSupreme Court of the United States · 1920
- Guettel v. United StatesCourt of Appeals for the Eighth Circuit · 1938
- National Bank of Louisville v. Stone, AuditorSupreme Court of the United States · 1899
3 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Estate of Henry G. Egan, Transferee, Northwestern National Bank v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Commissioner of Internal Revenue v. Estate of Oscar Weinreich, Deceased, Geraldine Snyder Weinrich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Arnold v. United StatesDistrict Court, D. Oregon · 1992
- Weinrich v. CommissionerUnited States Tax Court · 1961
- Blackmon & Associates, Inc. v. United StatesDistrict Court, N.D. Texas · 1976
3 more not listed; retrieve them via the Exa API.