Legal Opinion
Lawrence A. Calvey and Vivian H. Calvey v. United States
Court of Appeals for the Sixth Circuit
Decided September 15, 1971No. 20989PublishedCited by 13 opinions
1Opinion of the Court
EDWARDS, Circuit Judge.
Appellees Calvey, a husband and wife, brought suit for refund of cabaret taxes ($3,870.34, plus interest) which they had been assessed and had paid. The appellant United States of America filed a counterclaim for $132,872.44, plus interest, alleging fraudulent understatement of the taxes due. In the years concerned the Calveys, as partners, had operated a nightclub (the Northview Lounge) in Sault Ste. Marie, Michigan.
After full hearing a District Judge in the United States District Court for the Western District of Michigan found for the government on all issues except…
2Cases cited12 opinions
- Strang v. BradnerSupreme Court of the United States · 1885
- Stockwell v. United StatesSupreme Court of the United States · 1871
- Chester v. . DickersonNew York Court of Appeals · 1873
- Roslyn Sharwell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1969
- Lothrop v. AdamsMassachusetts Supreme Judicial Court · 1882
7 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- In Re Tax Refund LitigationDistrict Court, E.D. New York · 1991
- Emmanuel A. Ballard v. United StatesCourt of Appeals for the Fifth Circuit · 1994
- United States v. HaysCourt of Appeals for the Tenth Circuit · 1989
- Baily v. United StatesDistrict Court, E.D. Pennsylvania · 1972
- United States ex rel. Perler v. PapandonCourt of Appeals for the Second Circuit · 2003
8 more not listed; retrieve them via the Exa API.