Legal Opinion
Needham v. United States
District Court, W.D. Oklahoma
Decided February 10, 1983No. CIV-81-237-DPublishedCited by 4 opinions
1Opinion of the Court
OPINION
DAUGHERTY, District Judge.
Plaintiffs bring this suit to enjoin the Internal Revenue Service agents of the United States (IRS) to refrain from further efforts to assess and collect income tax which the IRS claims is due from Plaintiff John P. Needham for the year 1970. This action was tried to the Court on April 26, 1982, and, having consulted the authorities cited by the parties in their trial briefs and their respective Proposed Findings of Fact and Conclusions of Law, the Court is ready to render judgment.
The issues in the case boil down to four questions:
1. Whether the tax…
2Cases cited22 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- United States v. MitchellSupreme Court of the United States · 1971
- United States v. Arthur J. PorthCourt of Appeals for the Tenth Circuit · 1970
- Bender v. PfaffSupreme Court of the United States · 1930
- Joshua Stonecipher v. William E. BrayCourt of Appeals for the Ninth Circuit · 1981
17 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Theede v. United States Department of LaborCourt of Appeals for the Tenth Circuit · 1999
- United States v. Andrew EschweilerCourt of Appeals for the Seventh Circuit · 1986
- Theede v. United States Department of LaborCourt of Appeals for the Tenth Circuit · 1999
- Theede v. LABRCourt of Appeals for the Tenth Circuit · 1999