Legal Opinion
United States v. Price
Supreme Court of the United States
Decided January 18, 1960No. 48Published
1Opinion of the Court 1
361 U.S. 304 (1960)
UNITED STATES
v.
PRICE.
No. 48.
Supreme Court of United States.
Argued December 9, 1959.
Decided January 18, 1960.
CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE NINTH CIRCUIT.
Howard A. Heffron argued the cause for the United States. On the brief were Solicitor General Rankin, Assistant Attorney General Rice, A. F. Prescott and George F. Lynch.
W. Lee McLane, Jr. argued the cause and filed a brief for respondent.
2Opinion of the Court · HarlanJustice Harlan
The United States brought this action against the respondent taxpayer for the collection of a deficiency in taxes for the year 1946, and statutory interest…
3Cases cited9 opinions
- United States v. United Mine Workers of AmericaSupreme Court of the United States · 1947
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- United States v. PriceSupreme Court of the United States · 1960
- McCarthy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
- Moore v. Cleveland Ry. Co.Court of Appeals for the Sixth Circuit · 1940
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