Legal Opinion
Schreck v. United States
District Court, D. Maryland
Decided June 30, 1969No. Civ. 20236PublishedCited by 34 opinions
1Opinion of the Court
FRANK A. KAUFMAN, District Judge.
The facts of this case are simple and undisputed. The legal issue, however, impels research into the depths of statutory history and case law development involving the Tax Court of the United States and its predecessor, the Board of Tax Appeals.
On November 8, 1967, the Internal Revenue Service (IRS) sent to the plaintiff, William Schreck, a letter advising him that, 'acting under Section 6851 of the Internal Revenue Code (the Code), the IRS had terminated his taxable year as of October 25, 1967, and that his income tax for the short taxable year of January 1,…
2Cases cited30 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Flora v. United StatesSupreme Court of the United States · 1960
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Flora v. United StatesSupreme Court of the United States · 1958
25 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Laing v. United StatesSupreme Court of the United States · 1976
- Cataldo v. CommissionerUnited States Tax Court · 1973
- Charles R. Rambo v. United States of America and District Director of Internal Revenue for the District of KentuckyCourt of Appeals for the Sixth Circuit · 1974
- Sharon Willits v. W. L. Richardson and A. J. O'DOnnellCourt of Appeals for the Fifth Circuit · 1974
- Clark v. CampbellDistrict Court, N.D. Texas · 1972
29 more not listed; retrieve them via the Exa API.