Legal Opinion
Ralph C. Granquist, District Director of Internal Revenue for the District of Oregon v. Margaret Hackleman
Court of Appeals for the Ninth Circuit
Decided February 13, 1959No. 16035_1PublishedCited by 34 opinions
1Opinion of the Court
HAMLIN, Circuit Judge.
This is an appeal by R. C. Granquist, District Director of Internal Revenue for the District of Oregon, appellant herein, from a judgment of the District Court declaring void certain assessments for additions to tax due from the Estate of Abe Hackleman and from Margaret Hackleman for the taxable years 1953 and 1954. The assessment was occasioned by the late filing of such returns. Appeal is also taken from the order enjoining appellant from assessing such additions to the tax without complying with the deficiency procedure set out in the Internal Revenue Codes of 1939…
2Cases cited17 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. GrimaudSupreme Court of the United States · 1911
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Miller v. United StatesSupreme Court of the United States · 1935
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
12 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- Hannan v. CommissionerUnited States Tax Court · 1969
- George Olshausen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Shaw v. United StatesCourt of Appeals for the Ninth Circuit · 1964
- Estate of Di Rezza v. CommissionerUnited States Tax Court · 1982
29 more not listed; retrieve them via the Exa API.