Legal Opinion
Floyd v. United States
District Court, W.D. South Carolina
Decided May 27, 1965No. Civ. A. No. 4362PublishedCited by 4 opinions
1Opinion of the Court
SIMONS, District Judge.
Plaintiff alleges in his complaint that defendant erroneously claims that he and his wife Pauline Floyd, as a partnership, owned and operated a supper club in Pickens County, South Carolina, during the years 1954 to 1960; that as a partner in said business plaintiff is liable for payment of certain cabaret taxes, penalties and interest1 allegedly due as a result of the operation of the said supper club during the foregoing period of time; that a tax lien has been entered against plaintiff for the amounts allegedly owed; and that certain real property owned by plaintiff…
2Cases cited30 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- United States v. James R. CosonCourt of Appeals for the Ninth Circuit · 1961
- Rena Falik v. The United States of AmericaCourt of Appeals for the Second Circuit · 1965
- Raffaele v. Granger, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1952
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3Cited by4 opinions
- Yannicelli v. NashDistrict Court, D. New Jersey · 1973
- Sylk v. United StatesDistrict Court, E.D. Pennsylvania · 1971
- Groesbeck Investments, Inc. v. SmithDistrict Court, E.D. Michigan · 2002
- McCann v. United StatesDistrict Court, E.D. Pennsylvania · 1965