Legal Opinion
Heath v. Early
District Court, E.D. Virginia
Decided March 1, 1948No. Civil Actions Nos. 673, 692PublishedCited by 2 opinions
1Opinion of the Court
BARKSDALE, District Judge.
The two above captioned actions were instituted by the plaintiffs against N. B. Early, Jr., Collector of Internal Revenue for the District of Virginia, and after the death of the defendant Early, Collector, who died pending the litigation, his personal representatives were substituted as parties defendant. The two actions are based upon identical facts and present the same legal questions, and therefore they will be considered together herein.
As the actions are before me upon motions for summary judgment made on behalf of both plaintiffs and defendants, I am not…
2Cases cited10 opinions
- Ames v. American National BankSupreme Court of Virginia · 1934
- Smart v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- Civiletti v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1945
- American National Bank v. AmesSupreme Court of Virginia · 1938
- Nast v. CommissionerUnited States Tax Court · 1946
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Kingsford v. ManningDistrict Court, D. New Jersey · 1952
- Early v. HeathCourt of Appeals for the Fourth Circuit · 1948