Legal Opinion
Jose R. Suarez, Jr., and Virginia Peters Suarez v. United States
Court of Appeals for the Fifth Circuit
Decided October 27, 1978No. 78-1115PublishedCited by 34 opinions
1Opinion of the Court
JOHN R. BROWN, Chief Judge:
Dr. Jose Suarez, Jr. and his wife-.Virginia P. Suarez brought suit seeking the refund of the wagering occupational tax and that portion they had paid of the wagering excise tax assessed against them for their acceptance of lottery wagers between September 1972 and April 22, 1973. The Government counterclaimed for the total amount of unpaid assessments. After trial to a jury, the District Court entered judgment for the Government on its counterclaim in the amount of $54,444.56, plus interest and penalties. Jose and Virginia Suarez have appealed this judgment, which…
2Cases cited28 opinions
- Roviaro v. United StatesSupreme Court of the United States · 1957
- United States v. JanisSupreme Court of the United States · 1976
- Scher v. United StatesSupreme Court of the United States · 1938
- United States v. Laurel Joan MorrisCourt of Appeals for the Fifth Circuit · 1978
- Archie Dale Carson v. United StatesCourt of Appeals for the Fifth Circuit · 1977
23 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- United States v. Victor Varella, Charles Gavin and Raul Felix ChineaCourt of Appeals for the Eleventh Circuit · 1983
- United States v. Jiles, Anthony, EliecerCourt of Appeals for the Third Circuit · 1981
- United States v. StonehillCourt of Appeals for the Ninth Circuit · 1983
- United States v. Miriam Rodriguez DiazCourt of Appeals for the Fifth Circuit · 1981
29 more not listed; retrieve them via the Exa API.