Legal Opinion
Cooper Agency, Inc. v. McLeod
District Court, E.D. South Carolina
Decided September 8, 1964No. Civ. A. AC-1283, 1295, 1309, 1348, 1349, 1350, 1351, 1352, 1353 and 1354PublishedCited by 22 opinions
1Opinion of the Court
MARTIN, Chief Judge.
These ten actions have their origin in certain jeopardy transferee assessments made by the District Director of Internal Revenue against certain members of the Cooper family and several corporations and associations on September 16, 1963, in a total amount of approximately ¡j>9,-000,000. It appears from the complaints that the District Director proposed additional deficiencies against the plaintiffs, also in substantial amounts.
The first action was commenced by Cooper Agency, Inc. by the filing of its complaint with this Court on November 5, 1963, naming as defendants the…
2Cases cited43 opinions
- Bell v. HoodSupreme Court of the United States · 1946
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Flora v. United StatesSupreme Court of the United States · 1960
- United States v. United States Fidelity & Guaranty Co.Supreme Court of the United States · 1940
38 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Rena Falik v. The United States of AmericaCourt of Appeals for the Second Circuit · 1965
- Moyer v. MathasCourt of Appeals for the Fifth Circuit · 1972
- Eugene Cole and Mary Cole, His Wife v. Thomas A. Cardoza, District Director, United States, Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1971
- Carol Smith Shannon v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- Yannicelli v. NashDistrict Court, D. New Jersey · 1973
17 more not listed; retrieve them via the Exa API.