Legal Opinion
John Thomas Fairchild v. United States
Court of Appeals for the Fifth Circuit
Decided January 25, 1957No. 16095_1PublishedCited by 36 opinions
1Opinion of the Court
BORAH, Circuit Judge.
This is an appeal by the taxpayer from a judgment of the District Court for the Southern District of Mississippi rejecting his claim for refund of $35,694.71 which was paid on March 26, 1955, to the U. S. Director of Internal Revenue under a jeopardy assessment consisting of an income tax deficiency for the year 1945 in the amount of $17,086.36, plus fraud penalty and interest.
In his complaint, as in his claim for refund which had been disallowed in full, the taxpayer alleged: (1) that on the date of assessment, June 9, 1954, the statute of limitations had run against the…
2Cases cited7 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Holland v. United StatesSupreme Court of the United States · 1955
- Mitchell v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1941
- United States v. CalderonSupreme Court of the United States · 1954
- Sam Goldberg v. Commissioner of Internal Revenue, Sam Goldberg and Estate of Evelyn Goldberg, Sam Goldberg v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
- Vincent Cefalu and Frances P. Cefalu v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1960
- B. B. Carter and Mrs. Tommie v. Carter v. Ellis Campbell, Jr., Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Kenneth Poy Lee and Chow Joy Lee v. United StatesCourt of Appeals for the Fifth Circuit · 1972
- Estate of Mazzoni v. CommissionerCourt of Appeals for the Third Circuit · 1971
31 more not listed; retrieve them via the Exa API.