Legal Opinion
In the Matter of John McCandish King, Debtor-Appellee-Cross-Appellant v. United States of America, Appellant-Cross-Appellee
Court of Appeals for the Tenth Circuit
Decided November 19, 1976No. 75-1303, 75-1304PublishedCited by 48 opinions
1Opinion of the Court
BARRETT, Circuit Judge.
The respective parties cross-appeal from the district court’s findings of fact, conclusions of law and order of January 28, 1975, relating to a determination of the amount and the validity of taxes assessed by the United States through the Internal Revenue Service (IRS) against John McCandish King (King) and the liens filed pursuant to the assessments, in proceedings for an ar*702rangement under Chapter XI of the Bankruptcy Act, 11 U.S.C.A. § 701, et seq. Jurisdiction on appeal vests by virtue of 11 U.S.C.A. § 47(a).
The court, with the approval of the parties, divided the…
2Cases cited14 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Helvering v. National Grocery Co.Supreme Court of the United States · 1938
- Estate of Sanford v. CommissionerSupreme Court of the United States · 1939
- Commissioner v. WemyssSupreme Court of the United States · 1945
- Clement L. Hirsch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
9 more not listed; retrieve them via the Exa API.
3Cited by48 opinions
- Fox v. CommissionerUnited States Tax Court · 1984
- Smith v. CommissionerUnited States Tax Court · 1982
- David Dewees and Anne Dewees v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1989
- Harwood v. CommissionerUnited States Tax Court · 1984
- Ward v. CommissionerUnited States Tax Court · 1986
43 more not listed; retrieve them via the Exa API.