Legal Opinion
Sims v. United States
Supreme Court of the United States
Decided March 23, 1959No. 88PublishedCited by 102 opinions
1Opinion of the CourtJustice Whittaker
The Commissioner of Internal Revenue assessed an income tax deficiency against each of three residents of West Virginia and forwarded the assessment lists to the Director of Internal Revenue at Parkersburg for collection. The deficiencies remaining unpaid for more than 10 days- after demand for payment and the taxpayers being then employed by the State of West Virginia, the Director issued notices of levy directed to the State of West Virginia and served them on petitioner, as the State Auditor, seizing the accrued salaries of the taxpayers pursuant to § 6331 of the 1954 Internal Revenue…
2Cases cited13 opinions
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Propper v. ClarkSupreme Court of the United States · 1949
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- Helvering v. GerhardtSupreme Court of the United States · 1938
- Ohio v. HelveringSupreme Court of the United States · 1934
8 more not listed; retrieve them via the Exa API.
3Cited by102 opinions
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Phelps v. United StatesSupreme Court of the United States · 1975
- The Wilderness Society v. Rogers C. B. Morton, Secretary of the InteriorCourt of Appeals for the D.C. Circuit · 1973
- United States v. Durham Lumber Co.Supreme Court of the United States · 1960
- Boulez v. CommissionerUnited States Tax Court · 1981
97 more not listed; retrieve them via the Exa API.