Legal Opinion
Hand v. United States
Court of Appeals for the Fifth Circuit
Decided April 9, 1971No. 30984PublishedCited by 54 opinions
1Per curiam
The United States appeals from an order of the district court granting the motion of James J. Hand, Jr., for a new trial under Rule 60(b) (6), F.R.Civ.P.1 We affirm.
On September 12, 1961, Government agents raided Hand’s place of business, a restaurant and bar in New Orleans known as the Austin Inn. On the basis of the gambling records seized in the raid, the Commissioner of Internal Revenue assessed Hand $450,311.69 as due and owing in taxes, interest, and penalties for the period from February 1957 through September 12, 1961.2 Hand paid $1,632.20 of the assessment and initiated this action…
2Cases cited4 opinions
- Marchetti v. United StatesSupreme Court of the United States · 1968
- Grosso v. United StatesSupreme Court of the United States · 1968
- Pizzarello v. United StatesCourt of Appeals for the Second Circuit · 1969
- Johnson Tsai v. Anne C. Rosenthal and Mound Motors, Inc., Anne C. Rosenthal v. Johnson Tsai and Mound Motors, Inc.Court of Appeals for the Eighth Circuit · 1961
3Cited by54 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Martha Ann Brundage Rozier v. Ford Motor CompanyCourt of Appeals for the Fifth Circuit · 1978
- 29 Fair empl.prac.cas. 442, 29 Empl. Prac. Dec. P 32,851, 10 Fed. R. Evid. Serv. 1410 Curtis Jackson, W. C. McClendon Lige Scretchen, Nathaniel Cooper and W. E. Parker, Cross-Appellants v. Seaboard Coast Line Railroad Company, Brotherhood Railway Carmen of the United States and Canada, Cross-Appellee. Curtis Jackson, W. C. McClendon Lige Scretchen v. Seaboard Coast Line Railroad, Co., Brotherhood Railway Carmen of the United States and CanadaCourt of Appeals for the Eleventh Circuit · 1982
- Shepherd v. International Paper Co.Court of Appeals for the Fifth Circuit · 2004
- Solaroll Shade and Shutter Corp., Inc. v. Bio-Energy Systems, Inc., Broward Solar Center, Inc.Court of Appeals for the Eleventh Circuit · 1986
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