Legal Opinion
Grimland v. United States
Court of Appeals for the Tenth Circuit
Decided August 13, 1953No. 4607PublishedCited by 15 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
The sole question presented by this appeal is whether a claim for fraud penalties imposed under the provisions of Section 293(b) of the Internal Revenue Code, 26 U.S.C.A. § 293(b), is allowable in bankruptcy when secured by lien perfected before adjudication.
In August, 1951, the Commissioner of Internal Revenue, acting under the provisions of Section 3660 of the Internal Revenue Code, 26 U.S.C.A. § 3660(a), made a jeopardy assessment against M. S. Hamilton and his wife, Virginia F. Hamilton, in the sum of $117,025.23, of which $30,616.54 represented penalties imposed…
2Cases cited6 opinions
- Goggin v. Division of Labor Law Enforcement of Cal.Supreme Court of the United States · 1949
- In Re Knox-Powell-Stockton Co.Court of Appeals for the Ninth Circuit · 1939
- Birmingham v. Geer Et UxCourt of Appeals for the Eighth Circuit · 1950
- Kentucky Ex Rel. Unemployment Compensation Commission v. Farmers Bank & Trust Co.Court of Appeals for the Sixth Circuit · 1943
- Sokol Bros. Furniture Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States v. J. Allen Harrington, Trustee, in the Matter of G. N. Childress, Dba Childress Transportation Company, BankruptCourt of Appeals for the Fourth Circuit · 1959
- United States v. H. A. Phillips, Trustee for C. J. Dick Towing Company, BankruptCourt of Appeals for the Fifth Circuit · 1959
- United States v. Harvey Mighell and Florence Mighell, in the Matter of Harvey Mighell and Florence Mighell, BankruptsCourt of Appeals for the Tenth Circuit · 1959
- Washington Energy Company v. United StatesCourt of Appeals for the Federal Circuit · 1996
- In Re ParchemDistrict Court, D. Minnesota · 1958
10 more not listed; retrieve them via the Exa API.