Legal Opinion

John W. Spatafore v. United States

Court of Appeals for the Ninth Circuit

Decided January 22, 1985No. C.A. 83-6062PublishedCited by 9 opinions

1Opinion of the Court

JAMESON, District Judge:

Appellant, John W. Spatafore, brought this action seeking refund of a portion of a wagering tax which he had paid under protest. The United States counterclaimed for the recovery of the unpaid portion of the tax. Following a non-jury trial, judgment was entered in favor of the United States on its counterclaim. We affirm.

I. Facts and Proceedings Below

Following months of observation during late 1972 and 1973 the Department of Justice obtained a court order, pursuant to 18 U.S.C. § 2518, which found that there was probable cause to believe that Spatafore, Frank S.…

2Cases cited8 opinions

  1. United States v. United States Gypsum Co.Supreme Court of the United States · 1948
  2. Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
  3. Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
  4. John Fleming, as of the Estate of Robert W. Best v. United StatesCourt of Appeals for the Fifth Circuit · 1977
  5. Harry Gordon and Geraldine Gordon, Petitioners-Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Respondent-Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1977

3 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. Kenneth R. Smoot v. United Transportation Union Csx Transportation, Inc.Court of Appeals for the Sixth Circuit · 2001
  2. Gregory W. McKay Plaintiff-Counter-Claimant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1992
  3. Stephen S. Day Jeanette L. Day v. Commissioner of Internal Revenue Service, Richard D. Wise v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Eighth Circuit · 1992
  4. Charles J. Resha (84-5012), Jack Dickens (84-5015), Homer Lee Scott (84-5016) v. United StatesCourt of Appeals for the Sixth Circuit · 1985
  5. Fed. Sec. L. Rep. P 99,565 Richard J. Smith v. Securities and Exchange Commission, (95-5862/6625), Elaine Cacheris Sandy Harris David M. Rosen and Any Other Persons Acting in Concert Therewith, (95-5862), (95-6625)Court of Appeals for the Sixth Circuit · 1997

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