Legal Opinion
Harris v. United States
District Court, E.D. Virginia
Decided May 2, 1977No. Civ. A. 76-674-A, 76-675-APublishedCited by 10 opinions
1Opinion of the Court
MEMORANDUM OPINION AND JUDGMENT ORDER
CLARKE, District Judge.
I
Plaintiffs in this action have consolidated for trial by this Court without a jury, their claims for refund of income taxes allegedly assessed against them erroneously. Jurisdiction for the action is based on 28 U.S.C. § 1346(a)(1).
This litigation arises out of a pyramid or “Ponzi” scheme with which this Court has more than passing familiarity. Robert D. Johnson, the author of the scheme, represented to prospective investors that he had an ability to corner the market for industrial wine and that investors in the wine “crops” which…
2Cases cited18 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
- Michaels v. CommissionerUnited States Tax Court · 1949
13 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Ncnb Texas National Bank v. Candice Beth Cowden and Billi Terresa CowdenCourt of Appeals for the Fifth Circuit · 1990
- National-Standard Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1984
- Master Records, Inc. v. BackmanArizona Supreme Court · 1982
- Nicholas Daskarolis and Helen Daskarolis v. The Firestone Tire and Rubber CompanyCourt of Appeals for the Fourth Circuit · 1981
- Bruce G. Murphy, Lou A. Murphy v. Commissioner of Internal Revenue, Joseph L. Lyle, Jr., Barbara S. Lyle v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1981
5 more not listed; retrieve them via the Exa API.