Legal Opinion
Baily v. United States
District Court, E.D. Pennsylvania
Decided October 27, 1972No. Civ. A. 71-1113PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM
TROUTMAN, District Judge.
Plaintiff, taxpayer, filed this action, seeking a refund of $11,951.84 which was in plaintiff’s bank account and levied upon by defendant for failure to pay the federal withholding taxes allegedly owed by the Lakewood Summer Playhouse in Tamaqua, Pennsylvania. The relevant facts are as follows: In 1965, plaintiff advanced to one Charles W. Hall, Jr. [Hall] $19,197.56 to help finance said theater, which went out of business in the same year. On January 3, 1966, an Employer’s Quarterly Tax Return was filed for the third quarter of 1965, indicating a tax due in…
2Cases cited9 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Bruszewski v. United StatesCourt of Appeals for the Third Circuit · 1950
- Fleischman v. United StatesSupreme Court of the United States · 1950
- Lynne Carol Fashions, Inc., a Pennsylvania Corporation v. Cranston Print Works Co., IncCourt of Appeals for the Third Circuit · 1972
- Provident Tradesmens Bank And Trust Company v. Lumbermens Mutual Casualty CompanyCourt of Appeals for the Third Circuit · 1969
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3Cited by5 opinions
- William J. Rochelle, Jr., Trustee v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- United States v. AbattiDistrict Court, S.D. California · 1978
- Baily v. United StatesDistrict Court, E.D. Pennsylvania · 1973
- Chapin & Chapin, Inc. v. McShane Contracting Co., Inc.District Court, W.D. Pennsylvania · 1974
- Parker v. CommissionerUnited States Tax Court · 1985