Legal Opinion
Fidelity & Deposit Co. of Maryland v. Helvering
Court of Appeals for the D.C. Circuit
Decided April 15, 1940No. 7434PublishedCited by 4 opinions
1Opinion of the Court
VINSON, Associate Justice.
This is an appeal from an order of the District Court, awarding the appellees $6,500 on an injunction bond for that amount executed by one Mertz with the Fidelity and Deposit Company of Maryland as surety.
Since one of the questions presented concerns the application to be given a Statute of Limitations, in the statement of relevant facts the time and sequence of events must be noted with some particularity..
On March 15, 1921, Edward P. Mertz (the taxpayer) filed a return with the Collector of Internal Revenue for the 3<ear 1920 indicating no tax liability for that…
2Cases cited25 opinions
- Story Parchment Co. v. Paterson Parchment Paper Co.Supreme Court of the United States · 1931
- McBoyle v. United StatesSupreme Court of the United States · 1931
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Russell v. United StatesSupreme Court of the United States · 1929
- Vallely v. Northern Fire & Marine InsuranceSupreme Court of the United States · 1920
20 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Tendler v. JaffeCourt of Appeals for the D.C. Circuit · 1953
- Wyoming Bancorporation v. BonhamWyoming Supreme Court · 1977
- Battocchi v. Washington Hospital CenterDistrict of Columbia Court of Appeals · 1990
- Medafrica Line, S.P.A. v. American West African Freight ConferenceDistrict Court, S.D. New York · 1987