Legal Opinion
United States v. Estes
District Court, N.D. Texas
Decided February 7, 1978No. CA 1-76-19PublishedCited by 9 opinions
1Opinion of the Court
OPINION ON MOTIONS FOR SUMMARY JUDGMENT
BREWSTER, District Judge.
The United States of America (Government) brought separate suits against Billie Sol Estes and wife, Patsy D. Estes, seeking a personal judgment against each of them for amounts they owed it as a result of assessments for certain income taxes, penalties and interest for the years 1959, 1960, 1961 and 1962, plus accrued interest as provided by law. Those suits were consolidated into this one action by agreement of all parties. By its amended pleadings, the Government predicated its suit upon (1) the liabilities under the respective…
2Cases cited26 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Chicot County Drainage District v. Baxter State BankSupreme Court of the United States · 1940
- Katchen v. LandySupreme Court of the United States · 1966
- Lawlor v. National Screen Service Corp.Supreme Court of the United States · 1955
- Stoll v. GottliebSupreme Court of the United States · 1938
21 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Magallanes v. Williams (In Re Magallanes)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1988
- United States v. John P. HannonCourt of Appeals for the Second Circuit · 1984
- A. Musto Co., Inc. v. SatranDistrict Court, D. Massachusetts · 1979
- In Re Penn-Dixie Industries, Inc.United States Bankruptcy Court, S.D. New York · 1983
- Blum v. Restland of Dallas, Inc., Texas Court of Appeals, 5th District (Dallas)1997
4 more not listed; retrieve them via the Exa API.