Legal Opinion
Penn v. Robertson
Court of Appeals for the Fourth Circuit
Decided October 7, 1940No. 4611PublishedCited by 32 opinions
1Opinion of the Court
CHESNUT,.District Judge.
The Commissioner of Internal Revenue made deficiency assessments for individual income taxes against the estate of Charles A. Penn of North Carolina in the amount of $12,369.50, plus interest for the calendar year 1930; and in the amount of $83,641.42, plus interest for the calendar year 1931 to October 22, when Charles A. Penn died. The executors of the estate paid these taxes, duly but unsuccessfully petitioned for a refund, and thereafter filed 'suit .to recover them from the Collector in the Middle District of North Carolina. The district judge, sitting without a…
2Cases cited32 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- United States v. SullivanSupreme Court of the United States · 1927
27 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Acer Realty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1942
- Marvin A. Heidt and Beatrice Heidt v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1959
- Hope v. CommissionerUnited States Tax Court · 1971
- Karl and Hilda Hope, in Nos. 71-1993, 71-1994 v. Commissioner of Internal Revenue, in No. 71-1995Court of Appeals for the Third Circuit · 1973
- Aldridge v. CommissionerUnited States Tax Court · 1968
27 more not listed; retrieve them via the Exa API.