Legal Opinion
Shelton v. Gill, Collector of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided February 17, 1953No. 6534_1PublishedCited by 45 opinions
1Opinion of the Court
SOPER, Circuit Judge.
These actions were brought by R. C. Shelton, Jr. and Duckworth & Shelton, Inc., respectively to enjoin the collection of income taxes, penalties and interest in the sum of $70,191.06 covered.by a jeopardy assessment issued on August 5, 1952 against the complainants as transferees of Raymond B. Duckworth and Dorothy L. Duck-worth, his wife, by whom the tax liability to the United States in the sum mentioned had been incurred. In each case the complainants also asked for an order of court quashing the assessment and for a judgment of title to the property of the…
2Cases cited29 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- West Texas Refining & D. Co. v. Commissioner of Int. Rev.Court of Appeals for the Tenth Circuit · 1933
- American Equitable Assur. Co. of New York v. HelveringCourt of Appeals for the Second Circuit · 1933
- Adler v. NicholasCourt of Appeals for the Tenth Circuit · 1948
24 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Luhring v. GlotzbachCourt of Appeals for the Fourth Circuit · 1962
- Capitol Industries-EMI, Inc. v. BennettCourt of Appeals for the Ninth Circuit · 1982
- Luhring v. GlotzbachCourt of Appeals for the Fourth Circuit · 1962
- Homan Mfg. Co., Inc. v. H. A. LongCourt of Appeals for the Seventh Circuit · 1957
- National Foundry Co. Of N.Y., Inc., Debtor-Appellant v. Director of Internal Revenue, Claimant-AppelleeCourt of Appeals for the Second Circuit · 1956
40 more not listed; retrieve them via the Exa API.