Legal Opinion
Clifford O. Boren v. R. A. Riddell, District Director of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 19, 1957No. 15203_1PublishedCited by 53 opinions
1Opinion of the Court
BARNES, Circuit Judge.
Appellant sought an injunction in the District Court restraining and enjoining appellee from making any seizure, collection or distraint of any property belonging to appellant under the authority of an assessment for income taxes, interest and penalties made by the Commissioner of Internal Revenue against appellant, for the calendar year 1951. 1 This income tax return appellant had duly filed.
Appellee moved to dismiss, filing a supporting affidavit. The District Court treated the motion as one for summary judgment, 2 heard the matter, and ordered dismissal. This is an…
2Cases cited14 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Olsen v. HelveringCourt of Appeals for the Second Circuit · 1937
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- Commissioner of Internal Revenue v. Forest Glen C. Co.Court of Appeals for the Seventh Circuit · 1938
- Dolezilek v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1954
9 more not listed; retrieve them via the Exa API.
3Cited by53 opinions
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Frieling v. CommissionerUnited States Tax Court · 1983
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Pyo v. CommissionerUnited States Tax Court · 1984
- Lifter v. CommissionerUnited States Tax Court · 1973
48 more not listed; retrieve them via the Exa API.