Legal Opinion
Adelman v. United States
District Court, C.D. California
Decided September 26, 1969No. Civ. No. 68-1315PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
WILLIAM P. GRAY, District Judge.
The plaintiff seeks recovery of wagering excise taxes collected under the Internal Revenue Code of 1954, § 4401 (26 U.S.C. § 4401) for the period January 1, 1958, through September 30, 1958, in the amount of $10,000.00, plus assessed interest of $3,491.00 for a total of $13,491.00.
The Government has moved under Rule 56(b) and (c) of the Federal Rules of Civil Procedure, for an order granting summary judgment in its favor. After considering the pleadings, memoranda and supporting affidavits submitted by both parties and after hearing oral…
2Cases cited6 opinions
- Bell v. MorrisonSupreme Court of the United States · 1828
- Rite-Way Products, Inc. v. CommissionerUnited States Tax Court · 1949
- Cotten v. Perishable Air ConditionersCalifornia Supreme Court · 1941
- Glassell v. PrentissCalifornia Court of Appeal · 1959
- Pottash Bros. v. BurnetCourt of Appeals for the D.C. Circuit · 1931
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Barbados 7 Ltd. v. CommmmissionerUnited States Tax Court · 1989
- Miami Subs Corp. v. Murray Family Trust & Kenneth Dash PartnershipSupreme Court of New Hampshire · 1997
- Pettigrew & Bailey v. PickleDistrict Court of Appeal of Florida · 1983
- Joe Adelman v. United StatesCourt of Appeals for the Ninth Circuit · 1971
- Plunkett v. FIRST FED. S & L ASS'N OF BOSTONMassachusetts Appeals Court · 1984
4 more not listed; retrieve them via the Exa API.