Legal Opinion
Brooks v. Driscoll
Court of Appeals for the Third Circuit
Decided August 19, 1940No. 7087PublishedCited by 23 opinions
1Opinion of the Court
JONES, Circuit Judge.
The appellant plaintiff-complains of the judgment entered against him by the court below, a jury trial having been waived, in his suit against a Collector of Internal Revenue for the recovery of taxes: The plaintiff alleges that the taxes were illegally assessed and collected, (1) because he had no notice of and was unrepresented at the hearing on his appeal to the Board of Tax Appeals from the Commissioner’s notice of proposed assessment, and (2) because the assessment against him was made after the statute of limitations had ran.
The Commissioner of Internal Revenue…
2Cases cited11 opinions
- United States v. UpdikeSupreme Court of the United States · 1930
- Ohio Steel Foundry Co. v. United StatesUnited States Court of Claims · 1930
- Bankers' Reserve Life Co. v. United StatesUnited States Court of Claims · 1930
- Brampton Woolen Co. v. FieldCourt of Appeals for the First Circuit · 1932
- American Woolen Co. v. United StatesUnited States Court of Claims · 1937
6 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Dorl v. CommissionerUnited States Tax Court · 1972
- Elbert v. JohnsonCourt of Appeals for the Second Circuit · 1947
- Estate of Ming v. CommissionerUnited States Tax Court · 1974
- Adams v. CommissionerUnited States Tax Court · 1985
- Bales v. CommissionerUnited States Tax Court · 1954
18 more not listed; retrieve them via the Exa API.