Legal Opinion
Caleshu v. United States
Court of Appeals for the Eighth Circuit
Decided February 6, 1978No. 77-1508PublishedCited by 24 opinions
1Opinion of the Court
STEPHENSON, Circuit Judge.
This is an appeal from an interlocutory order of the district court1 granting Cal-eshu’s motion and ordering the United States to cease prosecuting a suit initiated against Caleshu in the United States District Court for the District of Hawaii. We vacate the district court’s order.
This case is before us a second time. See Caleshu v. Wangelin, 549 F.2d 93 (8th Cir. 1977). On or about March 20, 1972, the government assessed Caleshue with certain taxes totaling over $30,000 owed by several Hawaii corporations on the theory that Cal-eshu was a responsible person under 26…
2Cases cited11 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Moore v. New York Cotton ExchangeSupreme Court of the United States · 1926
- Flora v. United StatesSupreme Court of the United States · 1958
- Baker v. Gold Seal Liquors, Inc.Supreme Court of the United States · 1974
- Southern Construction Co. v. PickardSupreme Court of the United States · 1962
6 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Hemmings v. CommissionerUnited States Tax Court · 1995
- United States v. Arnold AronsonCourt of Appeals for the Fifth Circuit · 1980
- Bryan M. Patzkowski v. United StatesCourt of Appeals for the Eighth Circuit · 1978
- Ellingstad v. STATE, DEPT. OF NAT. RES.Alaska Supreme Court · 1999
- Arch Mineral Corp. v. LujanCourt of Appeals for the Tenth Circuit · 1990
19 more not listed; retrieve them via the Exa API.