Legal Opinion
Moore v. United States
District Court, W.D. Virginia
Decided August 7, 1964No. Civ. A. 1274(R)PublishedCited by 9 opinions
1Opinion of the Court
MICHIE, District Judge.
This is an action by the plaintiff taxpayers for the refund of what they allege were certain overpayments of federal income taxes made by them for the calendar years 1955-1958. The government has counterclaimed alleging fraud under 26 U.S.C. § 6653(b) and praying for payment of all unpaid taxes and interest plus the 50% penalty for fraud allowed under § 6653(b).
Both sides are relying on what they consider the favorable effect on this case of a previous criminal conviction of Mr. Moore under 26 U.S.C. § 7201. 1 The plaintiffs allege that a stipulation of the amount of…
2Cases cited18 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Spies v. United StatesSupreme Court of the United States · 1943
- Helvering v. MitchellSupreme Court of the United States · 1938
- Hagner v. United StatesSupreme Court of the United States · 1932
- Local 167, International Brotherhood of Teamsters v. United StatesSupreme Court of the United States · 1934
13 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Amos v. CommissionerUnited States Tax Court · 1964
- Jerome H. Moore and Mildred v. Moore v. United States of America, Jerome H. Moore and Mildred v. Moore v. United StatesCourt of Appeals for the Fourth Circuit · 1966
- Coors v. CommissionerUnited States Tax Court · 1973
- O.K. Armstrong and M.M. Armstrong v. The United StatesUnited States Court of Claims · 1965
- Schoepple v. Lower Saucon Township Zoning Hearing BoardCommonwealth Court of Pennsylvania · 1993
4 more not listed; retrieve them via the Exa API.