Legal Opinion
United States v. Barber
District Court, D. Maryland
Decided August 10, 1938No. 2544PublishedCited by 11 opinions
1Opinion of the Court
CHESNUT, District Judge.
This case is now before the court on motions of the defendants to dismiss the “first amended bill of complaint” in equity. The nature of the case is- that the Government is endeavoring to impress a trust on the property of the defendants alleged to have been fraudulently received by them from a Delaware corporation known as the Fidelity Finance and Audit-Corporation, against which the Commissioner of Internal Revenue made a deficiency tax assessment on May 21, 1932, in the amount of $3,503.19, together with $458.87 interest. It is alleged that notice and demand for…
2Cases cited25 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Shields v. BarrowSupreme Court of the United States · 1855
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- United States v. UpdikeSupreme Court of the United States · 1930
- Bemis Bro. Bag Co. v. United StatesSupreme Court of the United States · 1933
20 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Stringer v. United StatesUnited States Court of Claims · 1950
- Eversole v. CommissionerUnited States Tax Court · 1966
- Fogel v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Lehigh Portland Cement Co. v. United StatesUnited States Court of Claims · 1939
- United States v. MotsingerCourt of Appeals for the Fourth Circuit · 1941
6 more not listed; retrieve them via the Exa API.