Legal Opinion
Hugh H. Earle, Former Collector of Internal Revenue v. Angela MacEvoy Woodlaw
Court of Appeals for the Ninth Circuit
Decided June 24, 1957No. 15062PublishedCited by 48 opinions
1Opinion of the Court
BARNES, Circuit Judge.
The former District Collector of Internal Revenue for Oregon appeals from a judgment of the District Court awarding appellees (Executors of the estate of G. T. Woodlaw, deceased) the sum of $153,550.92 for the year 1946; $1,162.-67 for the year 1947; and $31,688.38 for the year 1949, together with interest and costs, which sums constitute claims for refund of taxes paid because of deficiencies assessed against taxpayer — decedent, G. T. Woodlaw, for the years mentioned.
The deficiencies were claimed in each year because the Government asserted that certain payments made…
2Cases cited28 opinions
- Bazley v. CommissionerSupreme Court of the United States · 1947
- Flanagan v. HelveringCourt of Appeals for the D.C. Circuit · 1940
- Wiese v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1938
- Boyle v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- McGuire v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
23 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- United States v. John H. FewellCourt of Appeals for the Fifth Circuit · 1958
- Heman v. CommissionerUnited States Tax Court · 1959
- Cornelius G. Noble and Pansy H. Noble v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1966
- Meyer v. CommissionerUnited States Tax Court · 1966
43 more not listed; retrieve them via the Exa API.