Legal Opinion
King v. United States
Court of Appeals for the Fourth Circuit
Decided October 8, 1935No. 3877PublishedCited by 14 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
The appellant, herein referred to as the plaintiff, brought this action against the United States, in the District Court of the United States for the District of Maryland, to recover $78,557.15, principal and interest, alleged excessive income taxes required by the Commissioner of Internal Revenue to be paid. A demurrer was filed to the plaintiff’s declaration and, after argument, in a well-considcred opinion, the judge below sustained the demurrer and entered an order giving judgment in favor of the defendant with costs; from this order this appeal was brought.
The…
2Cases cited5 opinions
- Hellmich v. HellmanSupreme Court of the United States · 1928
- TW Phillips, Jr., Inc. v. Commissioner of Int. Rev.Court of Appeals for the Third Circuit · 1933
- Faris v. HelveringCourt of Appeals for the Ninth Circuit · 1934
- Perthur Holding Corp. v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1932
- Commissioner of Internal Revenue v. Rosenbloom Finance CorporationCourt of Appeals for the Third Circuit · 1933
3Cited by14 opinions
- Magill v. CommissionerUnited States Tax Court · 1978
- Abegg v. CommissionerUnited States Tax Court · 1968
- Werner Abegg v. Commissioner of Internal Revenue, Cresta Corporation, S.A., Transferee v. Commissioner of Intenal RevenueCourt of Appeals for the Second Circuit · 1970
- Lessinger v. CommissionerUnited States Tax Court · 1985
- Renick v. United StatesUnited States Court of Claims · 1982
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