Legal Opinion
United States v. Horne
District Court, S.D. California
Decided February 6, 1953No. 13918PublishedCited by 1 opinion
1Opinion of the Court
HALL, District Judge.
The United States seeks in this proceeding, filed March 10, 1952, to recover the sum of $4,847.55 for income taxes assessed against one James W. Horne, now deceased, for the years 1924, 1925, 1926 and 1927. On March 6, 1930, assessments for the taxes then due for. those years were regularly levied against James W. Horne. Some of the amounts then due have since been paid, leaving a claimed balance as above stated.
On December 11, 1931, the taxpayer, James W. Horne, signed waivers of the statute of limitations to the effect that the taxes may be collected “by distraint or by…
2Cases cited11 opinions
- Greylock Mills v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Olds & Whipple, Inc. v. United StatesUnited States Court of Claims · 1938
- Brede v. . Rosedale Terrace Co.New York Court of Appeals · 1915
- Myers v. . De MierNew York Court of Appeals · 1873
- Boston & Worcester Street Railway Co. v. RoseMassachusetts Supreme Judicial Court · 1907
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States v. MortellDistrict Court, N.D. Illinois · 1965