Legal Opinion

United States v. Lowell G. Anderson

Court of Appeals for the Tenth Circuit

Decided September 28, 1978No. 76-1730PublishedCited by 44 opinions

1Opinion of the Court

HOLLOWAY, Circuit Judge.

This action was brought for collection of a balance of 1967 income taxes allegedly due from defendant Anderson in the amount of $1,639.18, plus interest and penalties. The suit was brought pursuant to 26 U.S.C. § 7401, with jurisdiction being invoked under 28 U.S.C. §§ 1340 and 1345 and 26 U.S.C. § 7402. After trial to the court, findings and conclusions adverse to the defendant were filed and judgment was entered in favor of the Government for $2,407.01, plus interest, and foreclosure of a tax lien on the liability.

Defendant appeals, arguing for reversal on the…

2Cases cited16 opinions

  1. Ross v. BernhardSupreme Court of the United States · 1969
  2. Baltimore & Carolina Line, Inc. v. RedmanSupreme Court of the United States · 1935
  3. Juilliard v. GreenmanSupreme Court of the United States · 1884
  4. United States v. Jerome DalyCourt of Appeals for the Eighth Circuit · 1973
  5. Bernard Damsky, Olga Damsky and Henry Birns v. Honorable Joseph C. Zavatt, United States District Judge for the Eastern District of New YorkCourt of Appeals for the Second Circuit · 1961

11 more not listed; retrieve them via the Exa API.

3Cited by44 opinions

  1. Richardson v. Stanley Works, Inc.Court of Appeals for the Federal Circuit · 2010
  2. Claudette Lutz v. Glendale Union High School, District No. 205 Governing Board of Glendale Union High School, District No. 205Court of Appeals for the Ninth Circuit · 2005
  3. DeWitt v. HutchinsDistrict Court, M.D. North Carolina · 2004
  4. United States v. Clinton O. McMullin McMullin Family Trust, and Laura J. McMullinCourt of Appeals for the Tenth Circuit · 1991
  5. United States v. $319,820.00 in United States CurrencyDistrict Court, N.D. Georgia · 1985

39 more not listed; retrieve them via the Exa API.

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