Legal Opinion
Wittenberg v. United States
District Court, D. Minnesota
Decided October 13, 1969No. 1-67 Civ. 294PublishedCited by 5 opinions
1Opinion of the Court
NEVILLE, District Judge.
The Internal Revenue Service assessed income tax 50% fraud penalties under Section 6653 of the internal revenue code of 1954 against the plaintiffs for the calendar years 1956 through 1959 in the total amount of $5,169.98. The plaintiffs paid the assessment and after their claims for refund were in due course denied the present suit followed.
At the trial the government introduced into evidence over plaintiffs’ strenuous objection a certified copy of a judgment of conviction of plaintiff Pierce Wittenberg in an earlier criminal case brought pursuant to a grand jury…
2Cases cited9 opinions
- Tomlinson v. LefkowitzCourt of Appeals for the Fifth Circuit · 1964
- Jerome H. Moore and Mildred v. Moore v. United States of America, Jerome H. Moore and Mildred v. Moore v. United StatesCourt of Appeals for the Fourth Circuit · 1966
- The United States of America v. Roy PinnaCourt of Appeals for the Seventh Circuit · 1956
- O.K. Armstrong and M.M. Armstrong v. The United StatesUnited States Court of Claims · 1965
- Stieler v. OstranderSupreme Court of Minnesota · 1955
4 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Nelson v. CommissionerUnited States Tax Court · 1987
- Poor v. CommissionerUnited States Tax Court · 1984
- Register v. CommissionerUnited States Tax Court · 1990
- Tuitasi v. LualemagaHigh Court of American Samoa · 1973
- Waseca Mutual Insurance Co. v. SwansonCourt of Appeals of Minnesota · 1987