Legal Opinion

Campbell v. Nixon

District Court, E.D. Michigan

Decided August 16, 1962No. Civ. A. 20268PublishedCited by 17 opinions

1Opinion of the Court

McCREE, District Judge.

This cause was tried to the court on February 8, 1962. Having considered the evidence presented, the stipulations made, and the briefs submitted by counsel, the court makes the following Findings of Fact and Conclusions of Law.

FINDINGS OF FACT

1. This is an action against the District Director of Internal Revenue Service and the United States of America, in which plaintiff seeks to recover amounts paid on “100 per cent” penalties assessed hy the District Director of Toledo, Ohio, under Sections 6671 and 6672 of the Internal Revenue Code of 1954, 26 U.S.C. §§ 6671, 6672,…

2Cases cited10 opinions

  1. Flora v. United StatesSupreme Court of the United States · 1960
  2. Flora v. United StatesSupreme Court of the United States · 1958
  3. Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
  4. R. M. Steele v. United StatesCourt of Appeals for the Eighth Circuit · 1960
  5. Cushman v. WoodDistrict Court, D. Arizona · 1956

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3Cited by17 opinions

  1. Robert G. Dudley v. United StatesCourt of Appeals for the Ninth Circuit · 1970
  2. Bauer v. United StatesUnited States Court of Claims · 1976
  3. Prescott v. State Tax AssessorSupreme Judicial Court of Maine · 1998
  4. Malkin v. TullyAppellate Division of the Supreme Court of the State of New York · 1978
  5. Sherwood v. United StatesDistrict Court, E.D. New York · 1965

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