Legal Opinion
Crocker v. United States
District Court, N.D. Mississippi
Decided February 22, 1971No. WC 6958-SPublishedCited by 15 opinions
1Opinion of the Court
MEMORANDUM OPINION
ORMA R. SMITH, District Judge.
As the result of an examination by the agents of the Internal Revenue Service (Agents) of the income tax liabilities of O. B. Crocker and his wife, Ora Crocker, now deceased, (Taxpayers) for the taxable years 1956-1961, inclusive, the District Director of Internal Revenue (Director) on October 27, 1967, issued a thirty-day letter to taxpayers notifying them of the findings of the Agents with regard to the tax liabilities of Taxpayers for the years under audit. The letter offered Taxpayers an opportunity to file formal protest setting forth…
2Cases cited11 opinions
- United States v. MenascheSupreme Court of the United States · 1955
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Hunter v. EricksonSupreme Court of the United States · 1969
- Rosenberg v. United StatesSupreme Court of the United States · 1953
6 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Capitol Fed. Sav. & Loan Ass'n v. CommissionerUnited States Tax Court · 1991
- Hemmings v. CommissionerUnited States Tax Court · 1995
- United States v. Arnold AronsonCourt of Appeals for the Fifth Circuit · 1980
- Caleshu v. United StatesCourt of Appeals for the Eighth Circuit · 1978
- The Pfeiffer Company, a Corporation v. United StatesCourt of Appeals for the Eighth Circuit · 1975
10 more not listed; retrieve them via the Exa API.