Legal Opinion
M. H. Hogan v. United States
Court of Appeals for the Fifth Circuit
Decided November 26, 1963No. 20490_1PublishedCited by 18 opinions
1Opinion of the Court
GRIFFIN B. BELL, Circuit Judge.
Hogan brought suit against the United States seeking to recover taxes, penalties and interest theretofore paid which he contended were illegally assessed and collected. Jurisdiction is based on Title 28 U.S.C.A. § 1346(a) (1). The assessment was for excise taxes allegedly due on amounts paid for the transportation of property over a period of years under § 3475(a) of the Internal Revenue Code of 1939, and § 4271(a) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 4271 (a).1
Section 3475(a) of the 1939 Code lays the tax only on amounts paid to a person engaged…
2Cases cited11 opinions
- C. C. Duke and C. T. Duke v. Sun Oil Company and Pan American Petroleum CorporationCourt of Appeals for the Fifth Circuit · 1963
- Mrs. Fern W. Reuter v. Eastern Air Lines, Inc.Court of Appeals for the Fifth Circuit · 1955
- Swift & Co. v. Morgan & SturdivantCourt of Appeals for the Fifth Circuit · 1954
- A. W. Stickle & Co. v. Interstate Commerce CommissionCourt of Appeals for the Tenth Circuit · 1942
- Brooks Transp. Co. v. United StatesDistrict Court, E.D. Virginia · 1950
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- The Boeing Company v. Daniel C. ShipmanCourt of Appeals for the Fifth Circuit · 1969
- Helene Curtis Industries, Inc. And Cosmair, Inc. v. Edd Pruitt and Marjorie Ann PruittCourt of Appeals for the Fifth Circuit · 1968
- Baron Tube Company, the Partnership of Hyman Baron and Jay Baron and Hyman Baron, Individually v. The Transport Insurance CompanyCourt of Appeals for the Fifth Circuit · 1966
- United States v. 41 Cases, More or Less, Etc., Naremco, Inc., Claimant-AppellantCourt of Appeals for the Fifth Circuit · 1970
- Ketona Chemical Corporation v. Globe Indemnity CompanyCourt of Appeals for the Fifth Circuit · 1969
13 more not listed; retrieve them via the Exa API.