Legal Opinion
Harvey v. Early
Court of Appeals for the Fourth Circuit
Decided May 11, 1951No. 6205_1PublishedCited by 8 opinions
1Opinion of the Court
WATKINS, District Judge.
This is an action by a taxpayer against the personal representatives of the Collector of Internal Revenue for the State of Virginia to recover the sum of $8,169.22 assessed against him as a deficiency income tax, plus 50% fraud penalty and interest for the years 1941, 1942 and 1943. The amount was collected in part by distraint, and by payment under protest on August 21, 1946 of $1,342.39, the remainder thereof. After hearing the evidence the District Court dismissed the complaint, and this appeal followed. The taxpayer contends that the assessment was arbitrary in…
2Cases cited6 opinions
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Lightsey v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1933
- Burka v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1950
- Parkersburg Iron & Steel Co. v. BurnetCourt of Appeals for the Fourth Circuit · 1931
- Bergdoll v. PollockSupreme Court of the United States · 1877
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Platt Trailer Co. v. CommissionerUnited States Tax Court · 1955
- Decker v. KorthCourt of Appeals for the Tenth Circuit · 1955
- Roybark v. United StatesDistrict Court, S.D. California · 1952
- Bechelli v. HofferbertDistrict Court, D. Maryland · 1953
- Meyers v. United StatesUnited States Court of Claims · 1955
3 more not listed; retrieve them via the Exa API.