Legal Opinion
Ralph E. Purvis v. United States
Court of Appeals for the Ninth Circuit
Decided July 18, 1974No. 72-2001PublishedCited by 10 opinions
1Opinion of the Court
OPINION
MERRILL, Circuit Judge:
Plaintiff seeks to recover taxes paid by him under the Interest Equalization Tax Act of 1964.1 His claim is that imposition of the tax upon the transactions involved constituted a violation of due process, in that the application of the tax to those transactions was retroactive. In the district court, following trial, judgment for the United States was entered. Purvis v. United States, 344 F.Supp. 785 (W.D.Wash.1972). This appeal was taken by the taxpayer.
On July 18, 1963, President Kennedy in a message to Congress2 proposed a series of coordinated actions to…
2Cases cited9 opinions
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Welch v. HenrySupreme Court of the United States · 1938
- Blodgett v. HoldenSupreme Court of the United States · 1927
- Untermyer v. AndersonSupreme Court of the United States · 1928
- Coolidge v. LongSupreme Court of the United States · 1931
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Estate of Kennett v. StateSupreme Court of New Hampshire · 1975
- Jerry W. Carlton, of the Will of Willametta K. Day v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Appendrodt v. United StatesDistrict Court, W.D. Pennsylvania · 1980
- Phelps Dodge Corp. v. Revenue Division of Department of TaxationNew Mexico Court of Appeals · 1985
- Klebanow v. GlaserNew Jersey Superior Court Appellate Division · 1978
5 more not listed; retrieve them via the Exa API.