Legal Opinion
United States v. Martin
District Court, E.D. Missouri
Decided October 17, 1967No. 66 C 413(2)PublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM
MEREDITH, District Judge.
This cause was submitted on final hearing before the Court (the parties having waived the right to a jury trial), on May 22, 1967, and on briefs of the parties filed thereafter. Jurisdiction is based on § 7402 of the Internal Revenue Code of 1954, and 28 U.S.C. §§ 1340 and 1345.
In its complaint, the government alleges that defendants are jointly and severally liable for unpaid taxes for the years 1951 to 1954, inclusive, in the total amount of $26,719.24, plus interest, and that James V. Martin, individually, is liable for unpaid withholding taxes for the…
2Cases cited5 opinions
- Commissioner v. HansenSupreme Court of the United States · 1959
- Bressner Radio, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
- Keasbey & Mattison Co. v. United StatesCourt of Appeals for the Third Circuit · 1944
- Security Savings Bank v. KellemsSupreme Court of Missouri · 1928
- L. W. Tilden, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1951
3Cited by10 opinions
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- J.H. Rutter Rex Mfg. Company, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- James v. Martin and Frieda L. Martin v. United StatesCourt of Appeals for the Eighth Circuit · 1969
- Ballard v. CommissionerUnited States Tax Court · 1987
- Stoner v. Director of RevenueMissouri Court of Appeals · 2012
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