Legal Opinion
United States v. Lehigh
District Court, W.D. Arkansas
Decided December 28, 1961No. 888PublishedCited by 20 opinions
1Opinion of the Court
HENLEY, District Judge.
This suit to collect an income tax deficiency, brought by the Government against the defendant, Charles H. Le-high, as authorized by 26 U.S.C.A. (1954) § 6502, and by 28 U.S.C.A. §§ 1340 and 1345, has been tried to the Court and submitted on the pleadings, a stipulation of facts, oral testimony, documentary evidence, and written briefs. This memorandum incorporates the Court’s findings of fact and conclusions of law.
The litigation stems from the fact that in the course of an unusually fortunate day at the horse races in Caracas, Venezuela, defendant won the net sum of…
2Cases cited17 opinions
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- COMMISSIONER OF INT. REVENUE v. Oswego Falls Corp.Court of Appeals for the Second Circuit · 1934
- Clifford O. Boren v. R. A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Welch v. SchweitzerCourt of Appeals for the Ninth Circuit · 1939
- Commissioner of Internal Revenue v. Forest Glen C. Co.Court of Appeals for the Seventh Circuit · 1938
12 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Howard S. Scar and Ethel M. Scar v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1987
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Carolyn Brafman v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Estate of McKaig v. CommissionerUnited States Tax Court · 1968
- Cooper Agency, Inc. v. McLeodDistrict Court, E.D. South Carolina · 1964
15 more not listed; retrieve them via the Exa API.