Legal Opinion
McAlister v. Cohen
District Court, S.D. West Virginia
Decided January 15, 1970No. Civ. A. No. 2476PublishedCited by 5 opinions
1Opinion of the Court
CHRISTIE, District Judge.
In this civil action, the plaintiff asks this Court to enjoin the defendants from making an assessment against him for unpaid federal wagering tax liabilities under Sections 44011 and 44112 of the Internal Revenue Code of 1954, 26 U.S.C.A. §§ 4401 and 4411, on the grounds that these statutes and Section *5194412 3 of the same Code, requiring him to register as a person liable for such taxes, are constitutionally impermissible under the Fifth Amendment4 to the Constitution of the United States and Article IV, Section 2 5 of the Constitution of the United States; that…
2Cases cited14 opinions
- Elkins v. United StatesSupreme Court of the United States · 1960
- Marchetti v. United StatesSupreme Court of the United States · 1968
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Grosso v. United StatesSupreme Court of the United States · 1968
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
9 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- White v. United StatesDistrict Court, N.D. Illinois · 1973
- McAlister v. CohenCourt of Appeals for the Fourth Circuit · 1971
- Mcalister v. CohenCourt of Appeals for the Fourth Circuit · 1971
- Ralph E. Williams and William C. Mills v. Randolph W. Thrower, Commissioner of Internal Revenue, and Hugh D. Jones, District Director of Internal Revenue Service, Parkersburg, West Virginia, Roy K. Hensley and John D. Jarrell v. Randolph W. Thrower, Commissioner of Internal Revenue, and Hugh D. Jones, District Director of Internal Revenue Service, Parkersburg, West VirginiaCourt of Appeals for the Fourth Circuit · 1972
- Williams v. ThrowerCourt of Appeals for the Fourth Circuit · 1972