Legal Opinion
Bloch v. United States
District Court, S.D. Texas
Decided December 14, 1966No. Civ. A. 64-C-59PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM
GRAVEN, Senior District Judge.
1. In this action the plaintiffs seek to recover under the provisions of Section 7472, Title 26 U.S.C.A., certain income taxes and deficency interest which they allege were erroneously assessed against and collected from them. For convenience the parties refer to the plaintiff, William H. Bloch, as the taxpayer, and he will be so referred to herein. In the complaint, recovery was sought of certain taxes assessed against and collected from the taxpayer growing out of stock redemption distributions made to the taxpayer by Southern Elevator and Storage…
2Cases cited10 opinions
- United States v. John H. FewellCourt of Appeals for the Fifth Circuit · 1958
- Eva D. Bradbury v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
- Lewis v. CommissionerUnited States Tax Court · 1960
- Charles P. Ballenger, Jr., and Myrtle S. Ballenger v. United StatesCourt of Appeals for the Fourth Circuit · 1962
- Commissioner of Internal Revenue v. SniteCourt of Appeals for the Seventh Circuit · 1949
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3Cited by4 opinions
- Northwestern Steel & Supply Co. v. CommissionerUnited States Tax Court · 1973
- DeTreville v. United StatesDistrict Court, D. South Carolina · 1969
- William H. Bloch, and Wife, Audrey H. Bloch v. United StatesCourt of Appeals for the Fifth Circuit · 1968
- Northwestern Steel & Supply Co. v. CommissionerUnited States Tax Court · 1973