Legal Opinion
United States v. Scott
Court of Appeals for the Eighth Circuit
Decided February 27, 1948No. 13589PublishedCited by 21 opinions
1Opinion of the Court
JOHNSEN, Circuit Judge.
The question is whether the six-year limitation fixed by 26 U.S.C.A. Int.Rev. Code, § 276(c), 53 Stat. 87, for bringing suits to collect income taxes after their assessment, 1 is controlling of an action by the United States to recover on a contract between a third party and a taxpayer in which the third party, subsequent to a determination by the Commissioner of income tax deficiencies against the taxpayer and a redetermination by the Board of Tax Appeals (now the Tax Court), “assumes and agrees also to pay all of the personal and individual debts and liabilities of…
2Cases cited14 opinions
- United States v. UpdikeSupreme Court of the United States · 1930
- United States v. John Barth Co.Supreme Court of the United States · 1929
- Crone v. StindeSupreme Court of Missouri · 1900
- United States v. WeisburnDistrict Court, E.D. Pennsylvania · 1943
- Lawrence Nat. Bank v. RiceCourt of Appeals for the Tenth Circuit · 1936
9 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- D & H Distributing Company v. United StatesCourt of Appeals for the Federal Circuit · 1997
- Massachusetts Bonding & Insurance Co. v. FeutzCourt of Appeals for the Eighth Circuit · 1950
- A. H. Karpe v. The United States. The United States (Cross-Complainant) v. Birda M. Viera (Cross-Defendant)United States Court of Claims · 1964
- Bos Lines, Inc., Transferee v. Commissioner of Internal Revenue, Bos Lines, Inc., Transferee of the Transferee v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1965
- United States of America, and Cross-Appellee v. Phoenix Indemnity Company and the Century Indemnity Company, and Cross-AppellantsCourt of Appeals for the Fourth Circuit · 1956
16 more not listed; retrieve them via the Exa API.