Legal Opinion
United States v. Herbert D. Hover, Doing Business as Ciro's
Court of Appeals for the Ninth Circuit
Decided June 15, 1959No. 16106_1PublishedCited by 21 opinions
1Opinion of the Court
BARNES, Circuit Judge.
This is an appeal involving alleged deficiencies in cabaret taxes assessed against the taxpayer, for the period June 1, 1951 to March 31, 1955, in the amount of $67,660.62. In 1956 taxpayer paid $300 of such assessment and filed a timely claim for refund of such amount. The claim was rejected by the District Director. The taxpayer then filed suit in the district court for refund of the taxes paid. The United States answered the complaint, and counterclaimed for the balance of the taxes allegedly due, some $75,219.13, with interest. On February 28, 1958, the district…
2Cases cited8 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Greenwood v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1943
- Clinton Cotton Mills v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1935
- La Jolla Casa De Manana v. RiddellDistrict Court, S.D. California · 1952
- Hover v. United StatesDistrict Court, S.D. California · 1958
3 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Nannie v. Compton v. United States of AmericaCourt of Appeals for the Fourth Circuit · 1964
- Florence M. Barnes, and Barnes Theatre Ticket Service, Inc., an Illinois Corporation v. The Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1969
- Hamilton v. United StatesDistrict Court, S.D. New York · 1969
- United States v. Eddy Brothers, Inc.Court of Appeals for the Eighth Circuit · 1961
16 more not listed; retrieve them via the Exa API.