Legal Opinion
Du Pont v. Deputy
District Court, D. Delaware
Decided February 21, 1938PublishedCited by 10 opinions
1Opinion of the Court
BIGGS, Circuit Judge.'
The plaintiff, Pierre S. Du Pont, has sued Willard F. Deputy, Collector of Internal Revenue for the District of Delaware, pursuant to the provisions of section 3226 of the Revised Statutes, as amended by Act June 6, 1932, c. 209, § 1103(a), 47 .Stat. 286, 26 U.S.C.A. §§ 1672-1673, to recover income taxes assessed against the plaintiff for the year 1931, in the amount of $142,466.79, together with interest thereon in the amount of $29,884.85, comprising a total of $172,351.64.
At the time of the trial a stipulation, duly entered into by the parties, was filed with this…
2Cases cited32 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Kornhauser v. United StatesSupreme Court of the United States · 1928
- Burnet v. ClarkSupreme Court of the United States · 1932
27 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Walburga Oesterreich v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Du Pont v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
- Illinois Power Co. v. CommissionerUnited States Tax Court · 1986
- White's Will v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
5 more not listed; retrieve them via the Exa API.