Legal Opinion
Evans Cooperage Co., Inc. v. United States
Court of Appeals for the Fifth Circuit
Decided August 18, 1983No. 82-3608PublishedCited by 14 opinions
1Opinion of the Court
TATE, Circuit Judge:
The taxpayer corporation (“Evans”) claims that it was erroneously required to pay an additional tax (sometimes referred to as a penalty) because of its alleged underpayment of the estimated income tax required to be paid during the 1977 taxable year. 26 U.S.C. §§ 6154, 6655. Its claim for refund being denied, Evans sues to recover the penalty as erroneously assessed and collected. 28 U.S.C. § 1346(a)(1). The district court granted the United States summary judgment and dismissed Evans’ suit. 1
Evans appeals. It contends that no underpayment had occurred, based on its…
2Cases cited7 opinions
- Robert F. Koch and Evelyn C. Koch v. Donald C. Alexander, Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1977
- Frank Miskovsky v. United StatesCourt of Appeals for the Third Circuit · 1969
- Kaltreider Construction, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1962
- Alfonzo L. Dowell and Vivian T. Dowell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1980
- Kearney v. A'HearnDistrict Court, S.D. New York · 1962
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Mendes v. Comm'rUnited States Tax Court · 2003
- King's Court Mobile Home Park, Inc. v. CommissionerUnited States Tax Court · 1992
- Jones v. CommissionerCourt of Appeals for the Fifth Circuit · 2003
- Weiner v. United StatesDistrict Court, S.D. Texas · 2002
- Beard v. Internal Revenue ServiceDistrict Court, E.D. Tennessee · 1985
9 more not listed; retrieve them via the Exa API.