Legal Opinion
Stoltzfus v. United States
District Court, E.D. Pennsylvania
Decided March 7, 1967No. Civ. A. 34343PublishedCited by 26 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW AND ORDER
JOSEPH S. LORD, III, District Judge.
Plaintiff (hereinafter “taxpayer” 1 ) sues for the refund of civil fraud penalties imposed for the taxable year 1954 pursuant, to Section 6653(b) of the Internal Revenue Code. 2 The case was tried by my late brother Judge Grim (sitting as finder of fact) who died before handing down a decision. After his death, the matter was assigned to me, and the parties have stipulated that I may draw the necessary findings of fact and conclusions of law from the present record, without prejudice to the later assertion by…
2Cases cited5 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- First Trust & Savings Bank of Davenport, Iowa v. United StatesCourt of Appeals for the First Circuit · 1953
- Robert L. Bender v. Commissioner of Internal Revenue, Checker Taxi Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1958
- Joseph A. Cirillo and Martha R. Cirillo v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Joseph A. Cirillo and Martha R. CirilloCourt of Appeals for the Third Circuit · 1963
3Cited by26 opinions
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- James L. Townsend v. Gray Line Bus Co., A/K/A the Gray Line, Inc.Court of Appeals for the First Circuit · 1985
- Irolla v. United StatesUnited States Court of Claims · 1968
- United States v. BeilCourt of Appeals for the Fifth Circuit · 1978
- Hartman v. SwitzerDistrict Court, W.D. Pennsylvania · 1974
21 more not listed; retrieve them via the Exa API.