Legal Opinion

United States v. Fogarty

Court of Appeals for the Eighth Circuit

Decided November 4, 1947No. 13590PublishedCited by 38 opinions

1Opinion of the Court

WOODROUGH, Circuit Judge..

This is an appeal by the United States from a judgment in the amount of $1,491.34 with 6 per cent interest, rendered against it in bankruptcy proceedings in favor of the trustee in the bankruptcy. The judgment is intended to compel payment to the trustee of said sum of $1,491.34, which the United States is withholding as a partial offset against taxes which the court found to be invalid. The facts were stipulated and we summarize them from our study of the record and the statements of facts made by opposing counsel (which are in conflict in some particulars) as…

2Cases cited14 opinions

  1. Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
  2. Helvering v. DavisSupreme Court of the United States · 1937
  3. Social Security Board v. NierotkoSupreme Court of the United States · 1946
  4. Michigan v. Michigan Trust Co.Supreme Court of the United States · 1932
  5. Security Warehousing Co. v. HandSupreme Court of the United States · 1907

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

3Cited by38 opinions

  1. Otte v. United StatesSupreme Court of the United States · 1974
  2. In the Matter of Connecticut Motor Lines, Inc., Bankrupt. John H. McKeever TrusteeCourt of Appeals for the Third Circuit · 1964
  3. Gertz v. CommissionerUnited States Tax Court · 1975
  4. In the Matter of Educational Fund of the Electrical Industry v. United StatesCourt of Appeals for the Second Circuit · 1970
  5. United States v. Curtis. In Re Forest City Brewery, IncCourt of Appeals for the Sixth Circuit · 1949

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

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