Legal Opinion
United States v. Walker
District Court, W.D. South Carolina
Decided June 3, 1963No. Civ. A. 2025PublishedCited by 7 opinions
1Opinion of the Court
WYCHE, District Judge.
The above case is before me upon motion of the defendants J. F. Walker, Sr. and W. J. Little, Executors of the Estate of J. W. Gibbs, Sr., and W. J. Little, as Transferee of the Assets of the Estate of J. W. Gibbs, Sr., for summary judg ment upon the grounds stated in the notice of motion. The primary grounds for the motion are that the assessments of income taxes on the basis of which this proceeding is brought were null, void and of no force and effect, the assessments having been made during the period in which the making of assessments is expressly prohibited by…
2Cases cited15 opinions
- Colony, Inc. v. CommissionerSupreme Court of the United States · 1958
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Denholm & McKay Co. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1942
- Ventura Consolidated Oil Fields v. RoganCourt of Appeals for the Ninth Circuit · 1936
- Simon v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
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3Cited by7 opinions
- Sherwood v. United StatesDistrict Court, E.D. New York · 1965
- United States v. Dixieline Financial, Inc.Court of Appeals for the Ninth Circuit · 1979
- Howell v. CommissionerUnited States Tax Court · 1981
- Thomas A. Johnson v. United StatesCourt of Appeals for the Second Circuit · 1993
- Stroman v. CommissionerUnited States Tax Court · 1981
2 more not listed; retrieve them via the Exa API.