Legal Opinion
C.C. Gunn v. United States
Court of Appeals for the Eighth Circuit
Decided October 20, 1960No. 16496PublishedCited by 15 opinions
1Opinion of the Court
BLACKMUN, Circuit Judge.
This action is one instituted by the United States against C. C. Gunn, hereinafter called the taxpayer, to collect federal income taxes and penalties for the calendar years 1943 and 1944. The trial court granted the government’s motion for summary judgment. United States v. Gunn, D.C.W.D.Ark., 182 F.Supp. 623. The taxpayer has appealed. At issue is the scope and effect of this court’s 1957 opinion, reported as Gunn v. Commissioner, 8 Cir., 247 F.2d 359, on an appeal taken by the taxpayer from decisions of the Tax Court. Although the issue now presented to us is narrow,…
2Cases cited23 opinions
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Swift & Co. v. Hocking Valley Railway Co.Supreme Court of the United States · 1917
- Leif M. Hanson v. Ford Motor Company, a CorporationCourt of Appeals for the Eighth Circuit · 1960
- Commissioner of Internal Revenue v. Lincoln Electric Co.Court of Appeals for the Sixth Circuit · 1949
- Olds & Whipple, Inc. v. United StatesUnited States Court of Claims · 1938
18 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States v. TeeterCourt of Appeals for the First Circuit · 2001
- T I Federal Credit Union v. DelBonisCourt of Appeals for the First Circuit · 1995
- Thomas W. Banks v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1963
- Howard v. Ward CountyDistrict Court, D. North Dakota · 1976
- Haserot v. CommissionerUnited States Tax Court · 1966
10 more not listed; retrieve them via the Exa API.