Legal Opinion
Corbett v. Frank
Court of Appeals for the Ninth Circuit
Decided July 19, 1961No. Nos. 16239-16241PublishedCited by 31 opinions
1Opinion of the Court
CHAMBERS, Circuit Judge.
Frank, Director of Internal Revenue for the District of Washington, claims Donald Corbett owes him federal income taxes for the year 1845 on his separate return in the amount of $12,000 plus interest, and that his wife, Georgia Corbett, for the same year on her separate return, owes the same amount. After sixteen years the interest about equals the principal.
Then the director on the joint return of the Corbetts for 1953 asserts $14,000 is due. Here the interest has not caught up with the principal yet.
Also, for the years 1945 and 1953, the director asserts penalties…
2Cases cited5 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Graham v. Du PontSupreme Court of the United States · 1923
- Ralph C. Granquist, District Director of Internal Revenue for the District of Oregon v. Margaret HacklemanCourt of Appeals for the Ninth Circuit · 1959
- Martin v. AndrewsCourt of Appeals for the Ninth Circuit · 1956
3Cited by31 opinions
- Midland Mortg. Co. v. CommissionerUnited States Tax Court · 1980
- Jeremiah Benzvi and Robert L. McLeroy v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1986
- Estate of Yaeger v. CommissionerCourt of Appeals for the Second Circuit · 1989
- Schreck v. United StatesDistrict Court, D. Maryland · 1969
- Rodriguez v. United StatesDistrict Court, N.D. Illinois · 1986
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