Legal Opinion
United States v. Frost
Court of Appeals for the Fifth Circuit
Decided December 13, 1935No. 7904PublishedCited by 4 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge:
This appeal is from a judgment denying recovery on a bond given in connection with a permit for the withdrawal of alcohol, free of tax, for use in a hospital.
It tests whether the suit is in effect either for a tax, and subject to the limitation for such suit? provided by old section 105, new section 1432 (a), title 26, U.S.C.A.,1 or a penalty suit and subject to the limitation for such suits under section 791, title 28 U.S.C.A.2
The District Judge thought the action barred by the limitation on suits for taxes. He held that the' suit was on the bond, but that the bond…
2Cases cited8 opinions
- United States v. John Barth Co.Supreme Court of the United States · 1929
- Gulf States Steel Co. v. United StatesSupreme Court of the United States · 1932
- Hughson v. United StatesCourt of Appeals for the Ninth Circuit · 1932
- United States v. Springer & LotzCourt of Appeals for the Second Circuit · 1934
- Gulf States Steel Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1932
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- United States v. Glidden Co.Court of Appeals for the Sixth Circuit · 1941
- United States v. BornnCourt of Appeals for the Second Circuit · 1939
- United States v. Van Schaack Bros. Chemical Works, Inc.District Court, N.D. Illinois · 1940
- United States v. Hartford Accident & Indemnity Co.District Court, D. Maryland · 1936