Legal Opinion
Bechelli v. Hofferbert
District Court, D. Maryland
Decided April 10, 1953No. Civ. A. 5998, 5999PublishedCited by 19 opinions
1Opinion of the Court
CHESNUT, District Judge.
These two cases were tried together as they involved mainly similar questions. The plaintiffs in both suits are suing the Collector of Internal Revenue for alleged overpayment of personal income taxes for the years 1943, 1944 and 1945. After the plaintiffs had duly filed their income tax returns for the respective years the Commissioner of Internal Revenue in" due course assessed deficiencies against each of the taxpayers for the respective years including a 5% penalty for alleged lack of due care in preserving bookkeeping records, and interest. The said deficiency .…
2Cases cited7 opinions
- Erie Railroad v. TompkinsSupreme Court of the United States · 1938
- Fidelity & Casualty Co. v. RileyCourt of Appeals of Maryland · 1935
- Harvey v. EarlyCourt of Appeals for the Fourth Circuit · 1951
- Gamm v. CommissionerCourt of Appeals for the Fifth Circuit · 1930
- Miller v. CommissionerUnited States Tax Court · 1951
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- James R. King v. Illinois State Board of Elections, David E. Murray, Lawrence E. Johnson v. Bobby Rush, Timuel Black, Al Johnson, InterveningCourt of Appeals for the Seventh Circuit · 2005
- Jack Showell and Dorothy Showell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Talley v. CommissionerUnited States Tax Court · 1953
- John Dillard v. Baldwin County CommissionersCourt of Appeals for the Eleventh Circuit · 2004
- Emison v. GroweDistrict Court, D. Minnesota · 1992
14 more not listed; retrieve them via the Exa API.