Legal Opinion
E. M. Piper v. United States of America, United States of America v. E. M. Piper
Court of Appeals for the Fifth Circuit
Decided April 10, 1968No. 24469, 24610PublishedCited by 23 opinions
1Opinion of the Court
*463GEWIN, Circuit Judge.
An action was brought under 28 U.S.C. §§ 1340 and 13451 by the United States against E. M. Piper, taxpayer, in the United States District Court for the Northern District of Texas to reduce tax liens to judgment and for collection of federal taxes, manufacturer’s excise taxes, due for the third and fourth quarters of 1958 and for all quarters of 1959. Before trial the Government’s motion for-partial summary judgment with respect to the tax due for the fourth quarter of 1959 was granted. After a trial on taxpayer’s liability for taxes due in the other periods covered by the…
2Cases cited5 opinions
- Tomlinson v. LefkowitzCourt of Appeals for the Fifth Circuit · 1964
- Jerome H. Moore and Mildred v. Moore v. United States of America, Jerome H. Moore and Mildred v. Moore v. United StatesCourt of Appeals for the Fourth Circuit · 1966
- Wilkinson v. PowellCourt of Appeals for the Fifth Circuit · 1945
- Gauck v. MeleskiCourt of Appeals for the Fifth Circuit · 1965
- Beaufort Concrete Company v. Atlantic States Construction CompanyCourt of Appeals for the Fifth Circuit · 1966
3Cited by23 opinions
- Johnson v. SawyerCourt of Appeals for the Fifth Circuit · 1995
- Godbout v. CousensMassachusetts Supreme Judicial Court · 1985
- Vera Croley, Etc. v. Matson Navigation Company, David E. Bouler v. Matson Navigation CompanyCourt of Appeals for the Fifth Circuit · 1971
- John H. Gordon v. Jack Watson, III and George CanslerCourt of Appeals for the Fifth Circuit · 1980
- Coors v. CommissionerUnited States Tax Court · 1973
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