Legal Opinion
United States v. Smith
District Court, N.D. Ohio
Decided November 21, 1956No. Civ. No. 7166PublishedCited by 2 opinions
1Opinion of the Court
KLOEB, District Judge.
This matter was submitted to the Court on the complaint filed April 27, 1954, the answer of defendant J. Robert D. Smith filed September 30, 1954, the stipulations filed May 5, 1955, and the briefs of plaintiff and the defendant J. Robert D. Smith.
This action was instituted by the United States of America at the request of the Commissioner of Internal Revenue for the collection of internal revenue taxes, penalties and interest due and unpaid by defendant J. Robert D. Smith. The taxes involved were for the years 1942 and 1943 and the remaining taxes, penalties and…
2Cases cited6 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- United States v. HavnerCourt of Appeals for the Eighth Circuit · 1939
- United States v. Bank of Commerce & Trust Co.District Court, W.D. Tennessee · 1940
- United States v. DickersonDistrict Court, E.D. Missouri · 1951
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3Cited by2 opinions
- Walter T. Coy v. United StatesCourt of Appeals for the Ninth Circuit · 1967
- J. Robert D. Smith and Betty Newland Smith v. United StatesCourt of Appeals for the Sixth Circuit · 1958