Legal Opinion
Arnold Schildhaus v. Kenneth W. Moe, as District Director of Internal Revenue
Court of Appeals for the Second Circuit
Decided July 7, 1964No. 491, Docket 28634PublishedCited by 108 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge.
In this action in the District Court for the Southern District of New York, now before us for the second time, see 319 F.2d 587 (2 Cir. 1963), a taxpayer, as authorized by § 6213(a) of the Internal Revenue Code of 1954, sought an injunction against the collection of an assessment for income taxes for 1954-56 on the ground that the 90-day notice of deficiency was not sent to his last known address as provided in § 6212(b). Judge Croake found the taxpayer entitled to an injunction but conditioned this on his not raising the statute of limitations in any subsequent…
2Cases cited15 opinions
- United States v. Swift & Co.Supreme Court of the United States · 1932
- Thompson v. Immigration & Naturalization ServiceSupreme Court of the United States · 1964
- Harris Truck Lines, Inc. v. Cherry Meat Packers, Inc.Supreme Court of the United States · 1962
- In Re PottsSupreme Court of the United States · 1897
- S. C. Johnson & Son, Inc. v. JohnsonCourt of Appeals for the Second Circuit · 1949
10 more not listed; retrieve them via the Exa API.
3Cited by108 opinions
- International Controls Corp. v. Robert L. Vesco, and Vesco & Co., Inc.Court of Appeals for the Second Circuit · 1977
- Nereida Mendez v. Republic BankCourt of Appeals for the Seventh Circuit · 2013
- Venegas-Hernandez v. Sonolux RecordsCourt of Appeals for the First Circuit · 2004
- LUIS MARTINEZ-McBEAN, Appellant v. GOVERNMENT OF THE VIRGIN ISLANDS, AppellantCourt of Appeals for the Third Circuit · 1977
- Harriet H. Hoffman, of the Estate of Ivan M. Hoffman v. Anthony Celebrezze, Secretary of Health, Education and WelfareCourt of Appeals for the Eighth Circuit · 1969
103 more not listed; retrieve them via the Exa API.