Legal Opinion
Howard G. Pinder, Sr., and Howard G. Pinder, Jr. v. United States
Court of Appeals for the Fifth Circuit
Decided April 8, 1964No. 20271_1PublishedCited by 52 opinions
1Opinion of the Court
ORIE L. PHILLIPS, Circuit Judge:
This appeal involves a joint assessment made on January 27, 1961, for the 10 per cent excise tax on wagers for the period from August 31, 1957, to October 31, 1958, and the $50 wagering occupational stamp tax for that period against Howard G. Pinder, Sr., and Howard G. Pinder, Jr. 1 * The assessment totaled $311,503.82, which included a 50 per cent fraud penalty and statutory interest to the date of the assessment. Each of the Pinders paid $50 for the occupational stamp tax .and brought this action for a refund of the amounts so paid by each of them. The United…
2Cases cited9 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Condor Merritt v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1962
- Fred M. Archer and Evie B. Archer v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Julius Mendelson and Pearl Mendelson, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
4 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- United States v. Estelle SteinCourt of Appeals for the Eleventh Circuit · 2018
- Jackson v. CommissionerUnited States Tax Court · 1979
- Andrew Gerardo v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
- Joseph P. Lucia v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1973
- Jose R. Suarez, Jr., and Virginia Peters Suarez v. United StatesCourt of Appeals for the Fifth Circuit · 1978
47 more not listed; retrieve them via the Exa API.