Legal Opinion
United States v. Joseph G. Lease
Court of Appeals for the Second Circuit
Decided June 9, 1965No. 273, Docket 28879PublishedCited by 94 opinions
1Opinion of the Court
MOORE, Circuit Judge.
After investigation in 1945 and 1946 into the fiscal affairs of Joseph G. Lease, the Internal Revenue Service advised Lease that it had determined a tax deficiency for 1943 and 1944, with penalties (1) for fraud in each year and (2) for failing to file a return for 1944. After consultation with IRS in 1949 Lease consented to the assessment of a deficiency against him for those years. Ac cordingly, assessments were made, which by Int.Rev.Code of 1939 § 3670 (now Int.Rev.Code of 1954 § 6321) gave rise to a lien on all of Lease’s property and rights to property. Lease…
2Cases cited52 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Spies v. United StatesSupreme Court of the United States · 1943
- Helvering v. CliffordSupreme Court of the United States · 1940
- Helvering v. HorstSupreme Court of the United States · 1940
47 more not listed; retrieve them via the Exa API.
3Cited by94 opinions
- United States v. Fior D'Italia, Inc.Supreme Court of the United States · 2002
- Milton R. Psaty, and Martin M. Psaty v. United StatesCourt of Appeals for the Third Circuit · 1971
- United States v. Felix Benitez RexachCourt of Appeals for the First Circuit · 1973
- Orris C. Ruth v. United StatesCourt of Appeals for the Seventh Circuit · 1987
- United States v. McCombsCourt of Appeals for the Second Circuit · 1994
89 more not listed; retrieve them via the Exa API.