Legal Opinion
Lester L. Luhring and Betty W. Luhring v. Clifford W. Glotzbach, District Director of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided May 28, 1962No. 8527_1PublishedCited by 65 opinions
1Opinion of the Court
SOPER, Circuit Judge.
Lester L. and Betty W. Luhring, husband and wife, brought suit against the District Director of Internal Revenue at Richmond, Virginia, to enjoin the collection of additional income taxes assessed against them for the taxable years 1957 and 1958. They alleged that notices of deficiency had not been mailed to them at their “last known address” under 26 U.S.C. § 6212(b) 1 and hence that the assessment of the taxes and their collection was illegal and subject to injunction under 26 U.S.C. § 6213(a) 2 . A temporary restraining order was issued by the District Court and a…
2Cases cited8 opinions
- Welch v. SchweitzerCourt of Appeals for the Ninth Circuit · 1939
- Gregory v. United StatesUnited States Court of Claims · 1944
- Birnie v. CommissionerUnited States Tax Court · 1951
- Clark's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Rose C. Pfeffer, of the Estate of Emma Apisdorf, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1959
3 more not listed; retrieve them via the Exa API.
3Cited by65 opinions
- Frieling v. CommissionerUnited States Tax Court · 1983
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Lifter v. CommissionerUnited States Tax Court · 1973
- Weinroth v. CommissionerUnited States Tax Court · 1980
- Roy W. Dewelles v. United States of AmericaCourt of Appeals for the Ninth Circuit · 1967
60 more not listed; retrieve them via the Exa API.