Legal Opinion

Nannie v. Compton v. United States of America

Court of Appeals for the Fourth Circuit

Decided June 17, 1964No. 9116PublishedCited by 59 opinions

1Opinion of the Court

BOREMAN, Circuit Judge.

Plaintiff, Nannie V. Compton, brought this action seeking a refund of $194.19 alleged to have been illegally assessed and collected as federal taxes. She joined with her claim for refund prayers for certain injunctive relief and for abatement of the balance of a $75,167.39 assessment for taxes and penalties alleged to have been unlawfully made. From the judgment of the District Court dismissing the action on the merits she appeals.

The relevant facts are not in controversy. On October 21, 1957, members of the Arlington County Police Department, armed with a search…

2Cases cited36 opinions

  1. Elkins v. United StatesSupreme Court of the United States · 1960
  2. Silverthorne Lumber Co. v. United StatesSupreme Court of the United States · 1920
  3. Helvering v. TaylorSupreme Court of the United States · 1935
  4. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  5. Walder v. United StatesSupreme Court of the United States · 1954

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

3Cited by59 opinions

  1. United States v. JanisSupreme Court of the United States · 1976
  2. Suarez v. CommissionerUnited States Tax Court · 1972
  3. Durovic v. CommissionerUnited States Tax Court · 1970
  4. Joseph P. Lucia v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1973
  5. Rosano v. CommissionerUnited States Tax Court · 1966

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

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