Legal Opinion
Spencer Press, Inc. v. Donald Alexander, Etc.
Court of Appeals for the First Circuit
Decided February 5, 1974No. 73-1399PublishedCited by 1 opinion
1Opinion of the Court
LEVIN H. CAMPBELL, Circuit Judge.
Appellant Spencer Press, Inc. (Spencer) brought an action against the Commissioner of Internal Revenue, seeking a preliminary injunction to prohibit, the Commissioner from collecting an “addition to tax” provided by the Internal Revenue Code of 1954, 26 U.S.C. § 6651, for late filing of an income tax return. Spencer requested the district court to .determine that, on the merits, no addition to tax was owed; alternatively it requested the court to order the Commissioner to issue a notice of deficiency (90 day notice) so that Spencer would have an opportunity to…
2Cases cited11 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Rosado v. WymanSupreme Court of the United States · 1970
- Giesen v. United StatesDistrict Court, W.D. Wisconsin · 1973
- In Re Fisk's Estate. Fisk v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1953
- "Americans United" Inc. v. WaltersCourt of Appeals for the D.C. Circuit · 1973
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3Cited by1 opinion
- Professional Engineers, Inc., and Leroy T. Gravatte, III v. United States of AmericaCourt of Appeals for the Fourth Circuit · 1975