Legal Opinion
Rose Ella Roybark v. United States of America, Norman Roybark v. United States
Court of Appeals for the Ninth Circuit
Decided February 23, 1955No. 13572_1PublishedCited by 10 opinions
1Opinion of the Court
LING, District Judge.
In these consolidated cases, appellants, husband and wife brought suit to recover deficiency assessments levied against them for the years 1945 and 1946. During the years involved appellant Norman Roybark was a used car dealer. After income tax returns for said years had been filed, the Government learning that Mr. Roybark had bought and sold automobiles for amounts in excess of the maximum ceiling schedule, investigated his affairs. Records were made available by appellants which showed cars bought and sold, however, such records reflected only legal ceiling prices.…
2Cases cited16 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- Stone v. WhiteSupreme Court of the United States · 1937
- Sullenger v. CommissionerUnited States Tax Court · 1948
- Alexander Sprunt & Son v. Commissioner of Int. Rev.Court of Appeals for the Fourth Circuit · 1933
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Art Johnston v. Hugh Earle, Collector of Internal Revenue, Walter S. Shanks, Irwin Borthick and Irving H. CurranCourt of Appeals for the Ninth Circuit · 1957
- O'NEILL v. United StatesDistrict Court, E.D. New York · 1961
- Henry David and Wife, Grace David v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1965
- Hodoh v. United StatesDistrict Court, N.D. Ohio · 1957
- Maine Steel, Inc. v. United StatesDistrict Court, D. Maine · 1959
5 more not listed; retrieve them via the Exa API.