Legal Opinion
Vaughn C. Payne and Edith Pruitt Payne v. United States
Court of Appeals for the Eighth Circuit
Decided September 17, 1957No. 15620_1PublishedCited by 58 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
In 1949, the Commissioner of Internal Revenue made assessment, against Vaughn C. Payne, of tax deficiencies and fraud penalties, for each of the years 1942 to 1947, inclusive.
Notice of the determinations, which had been previously made, and demand for' payment were properly served on Payne. And the assessment list was duly transmitted to and received by the Collector, with notice of lien being filed by him with the Recorder of Deeds for the City of St. Louis, Missouri.
Thereafter, from 1950 to 1953, Payne made payment of the deficiencies and penalties for the years 1942,…
2Cases cited7 opinions
- United States v. UpdikeSupreme Court of the United States · 1930
- United States v. HutchersonCourt of Appeals for the Eighth Circuit · 1951
- Leighton v. United StatesSupreme Court of the United States · 1933
- Rogers v. BrownSupreme Court of Missouri · 1875
- Friedel v. BaileySupreme Court of Missouri · 1931
2 more not listed; retrieve them via the Exa API.
3Cited by58 opinions
- Bjc Health System v. Columbia Casualty Company, Atg Assurance Company Limited v. Columbia Casualty Company, Doing Business as Cna HealthproCourt of Appeals for the Eighth Circuit · 2007
- Jerome H. Moore and Mildred v. Moore v. United States of America, Jerome H. Moore and Mildred v. Moore v. United StatesCourt of Appeals for the Fourth Circuit · 1966
- Bernard Damsky, Olga Damsky and Henry Birns v. Honorable Joseph C. Zavatt, United States District Judge for the Eastern District of New YorkCourt of Appeals for the Second Circuit · 1961
- Muriel Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- In re Cardiac Devices Qui Tam LitigationDistrict Court, D. Connecticut · 2004
53 more not listed; retrieve them via the Exa API.