Legal Opinion
Miller v. United States
Court of Appeals for the Sixth Circuit
Decided September 6, 1968No. Nos. 17921-17929PublishedCited by 2 opinions
1Opinion of the Court
McCREE, Circuit Judge.
Taxpayers brought suit in the District Court seeking refunds of excise taxes which they allege were unlawfully assessed upon certain club membership fees. The Government counterclaimed for additional excise taxes, contending such taxes were due under sections 4241 and 4242 of the Internal Revenue Code of 19541 because of the alleged payment by taxpayers of club initiation fees. It was conceded that the original assessment was incompatible with the counterclaims, and that the theory of assessment contained in the counterclaims was the applicable one. The suits were…
2Cases cited4 opinions
- Angus McDonald v. United StatesCourt of Appeals for the Sixth Circuit · 1963
- United States v. Riverlake Country Club, Inc.Court of Appeals for the Fifth Circuit · 1962
- James C. Hulette v. United StatesCourt of Appeals for the Sixth Circuit · 1963
- United States v. Brad B. BaileyCourt of Appeals for the Fifth Circuit · 1967
3Cited by2 opinions
- Janet G. Hurst, Plaintiff-Counterclaim v. United States Department of Education, Defendant-Counterclaimant-AppellantCourt of Appeals for the Tenth Circuit · 1990
- Murphy G. Miller, Jr., and Cross-Appellee v. United States of America, and Cross-Appellant. W. S. Sosna, and Cross-Appellee v. United States of America, and Cross-Appellant. David M. Garrison v. United States of America, Jack Comer v. United States of America, T. L. Gann v. United States of America, David G. Brown v. United States of America, Ruby Kenner v. United StatesCourt of Appeals for the Sixth Circuit · 1968