Legal Opinion

United States v. Haddock

District Court, E.D. North Carolina

Decided September 10, 1956No. Civ. 364PublishedCited by 6 opinions

1Opinion of the Court

GILLIAM, District Judge.

This civil action was heard without a jury. Upon the pleadings, the evidence, and stipulations, these facts are found:

On May 5, 1952, an assessment of federal taxes on distilled spirits in the amount of $3,740.59 was made by the Treasury Department against the defendant, Autry Lee Haddock, (hereafter “Haddock”) and on August 15, 1952, notice of the assessment and lien was filed in the office of the Register of Deeds of Pitt County, North Carolina, in accordance with N.C. General Statutes, § 44-65 and Section 3672, Title 26 U.S.C.A.; no part of the taxes has been paid;…

2Cases cited8 opinions

  1. Karno-Smith Co. v. MaloneyCourt of Appeals for the Third Circuit · 1940
  2. United States v. WinnettCourt of Appeals for the Ninth Circuit · 1947
  3. Carlisle v. . CarlisleSupreme Court of North Carolina · 1945
  4. Michael v. MooreSupreme Court of North Carolina · 1911
  5. Michael v. . MooreSupreme Court of North Carolina · 1911

3 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Hooker Atlanta (7) Corp. v. Hocker (In Re Hooker Investment, Inc.)United States Bankruptcy Court, S.D. New York · 1993
  2. Scott v. CommissionerUnited States Tax Court · 1978
  3. Hill v. United StatesDistrict Court, W.D. North Carolina · 1993
  4. Air Transport Ass'n of America v. Professional Air Traffic Controllers Organization (In Re Professional Air Traffic Controllers Organization)District Court, District of Columbia · 1982
  5. Lee v. MackNew York Supreme Court · 1959

1 more not listed; retrieve them via the Exa API.

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