Legal Opinion
Larson v. House
Court of Appeals for the Fifth Circuit
Decided June 24, 1940No. 9484PublishedCited by 12 opinions
1Opinion of the Court
FOSTER, Circuit Judge.
On January 31, 1934, appellees were notified they owed taxes on distilled spirits, which, with penalties and interest, amounted to about $2,259; that warrants for dis-traint had been issued; and that unless the taxes were paid by February 10, 1934, the distraint warrants would be executed. Payment was not made and tax liens were recorded.
Previously thereto, on May 10, 1933, ap-pellees had been acquitted on an indictment charging them with a conspiracy to violate the liquor laws, by unlawfully importing liquor.
Appellees filed a bill against the collector, alleging the…
2Cases cited2 opinions
- Lipke v. LedererSupreme Court of the United States · 1922
- United States v. RizzoSupreme Court of the United States · 1936
3Cited by12 opinions
- E. C. Lloyd v. George D. Patterson, District Director of Internal Revenue, District of AlabamaCourt of Appeals for the Fifth Circuit · 1957
- Burke v. MingoriCourt of Appeals for the Tenth Circuit · 1942
- United States v. CurdCourt of Appeals for the Fifth Circuit · 1958
- Lora Belle Johnson v. J. E. Wall, Director of Internal RevenueCourt of Appeals for the Fourth Circuit · 1964
- Robique v. LambertDistrict Court, E.D. Louisiana · 1953
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