Legal Opinion
United States v. Anderson
District Court, D. Montana
Decided October 7, 1977No. CV-75-1-HGPublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
BATTIN, District Judge.
On January 6, 1975, the United States filed this suit praying that the defendant be adjudged delinquent in his income taxes in the amount of $139,999.87, 1 including penal ty and interest, and that certain tax liens filed against the defendant’s property be declared valid. The Government also asked that this Court foreclose upon said liens, and that judgment be grantfed to the Government for any deficiency. The defendant has moved for summary judgment on the ground that the taxes in question were assessed on income which was derived from ranching…
2Cases cited8 opinions
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- Squire v. CapoemanSupreme Court of the United States · 1956
- Choteau v. BurnetSupreme Court of the United States · 1931
- Superintendent of Five Civilized Tribes v. CommissionerSupreme Court of the United States · 1935
- Bentley L. Holt and Bonnie J. Holt v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1966
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3Cited by4 opinions
- United States v. George AndersonCourt of Appeals for the Ninth Circuit · 1980
- Jourdain v. CommissionerUnited States Tax Court · 1979
- Jourdain v. CommissionerUnited States Tax Court · 1979
- United States v. George AndersonCourt of Appeals for the Ninth Circuit · 1980