Legal Opinion
In re Bowen
Court of Appeals for the Third Circuit
Decided September 2, 1943No. 8237PublishedCited by 7 opinions
1Opinion of the Court
WOODBURY, Circuit Judge.
On August 12, 1933, the Bureau of Internal Revenue made an assessment against Bowen for income taxes for the year 1926, which, with accrued interest, amounted to over twenty-one thousand dollars. Notice of the Government’s lien for this tax was duly filed during the following* October. Later the Bureau of Internal Revenue made an assessment, against Bowen and others, for distilled spirits taxes on alcohol manufactured in December, 1926, in the amount of over thirteen thousand dollars and notice of this tax lien was duly filed during-the same month. In September, 1935,…
2Cases cited1 opinion
- Arkansas Corporation Comm'n v. ThompsonSupreme Court of the United States · 1941
3Cited by7 opinions
- United States v. SillimanCourt of Appeals for the Third Circuit · 1948
- Freitag v. The Strand of Atlantic City, Inc.Court of Appeals for the Third Circuit · 1953
- Culbreth v. SimoneDistrict Court, E.D. Pennsylvania · 1981
- Carazo v. Secretario de HaciendaSupreme Court of Puerto Rico · 1987
- United States v. BakerCourt of Appeals for the Third Circuit · 1945
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