Legal Opinion
United States v. F. Lee Bailey
Court of Appeals for the First Circuit
Decided May 23, 1983No. 82-1400PublishedCited by 5 opinions
1Opinion of the Court
COFFIN, Circuit Judge.
The United States government (government) appeals from a judgment by the district court holding defendants liable, under 26 U.S.C. § 6332, for the value of certain stock certificates upon which the government imposed a tax levy and which defendants refused to release. The issue before us is whether the district court erred in determining that, despite the fact that on September 28, 1970, stock in Transogram Company, Inc. traded for $8 per share on the American Stock Exchange, the value of 10,-000 shares of the stock on that date was only $1, because of circumstances set…
2Cases cited6 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Manuel Flores and Wilshire Insurance Company, Appellants-Cross-Appellees v. United States of America, Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1977
- United States v. Massachusetts Mut. Life Ins. Co.Court of Appeals for the First Circuit · 1942
- Arc Realty Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1961
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Greg Peterson v. SSADistrict Court, D. New Hampshire · 2009
- Holley v. SaulDistrict Court, S.D. Texas · 2021
- Labor Smart Incorporated v. TuckerDistrict Court, D. Arizona · 2023
- Oxford Capital Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 2000
- Oxford Capital Corp. v. United StatesCourt of Appeals for the Fifth Circuit · 2000