Legal Opinion
Etherton v. United States
District Court, E.D. Tennessee
Decided March 21, 1967No. Civ. A. No. 1917PublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
NEESE, District Judge.
This action by the plaintiffs to recover withholding, social security and F.U.T.A. taxes, penalties and interest assessed against and collected from the plaintiffs by the defendant’s Internal Revenue Service, federal Treasury Department, was heard by the Court without a jury on December 9, 1966. The Court’s jurisdiction was invoked under 28 U.S.C. § 1346(a) (1).
The plaintiffs, husband and wife, are citizens of Cocke County, Tennessee. They paid the taxes herein disputed, penalties and interest in the following amounts on the following dates,
April 19,…
2Cases cited9 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Rutherford Food Corp. v. McCombSupreme Court of the United States · 1947
- United States v. SilkSupreme Court of the United States · 1947
- Powell v. Construction Co.Tennessee Supreme Court · 1890
- Casement v. BrownSupreme Court of the United States · 1893
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Avis Rent a Car System, Inc. v. United StatesDistrict Court, E.D. New York · 1973
- J. C. And Edrie M. Etherton v. United StatesCourt of Appeals for the Sixth Circuit · 1968