Legal Opinion
Hoskins v. United States
District Court, E.D. Tennessee
Decided April 16, 1969No. Civ. A. No. 6464PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM
ROBERT L. TAYLOR, Chief Judge.
Plaintiff seeks refund of sums paid the Internal Revenue Service under assessments which the Government claims were due under an agreement to compromise a tax liability. Jurisdiction is derived from Title 28 U.S.C. 1346(a) d).
In 1945 and 1946 plaintiff, R. C. Hos-kins, failed to pay the proper amount of taxes. In 1955 he entered an agree*1230ment with the Internal Revenue Service whereby he admitted he was liable for taxes and penalties in excess of $200,-000.00. The agreement provided that his businesses would be operated under the supervision of a…
2Cases cited17 opinions
- Petty v. SloanTennessee Supreme Court · 1955
- United States v. LaneCourt of Appeals for the Fifth Circuit · 1962
- E. O. Bailey & Co. v. Union Planters Title Guaranty Co.Court of Appeals of Tennessee · 1949
- Weatherly v. American Agricultural Chemical Co.Court of Appeals of Tennessee · 1933
- Ætna Life Ins. Co. of Hartford, Conn. v. BidwellTennessee Supreme Court · 1951
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3Cited by3 opinions
- Wesley T. Bailey v. Chattem, Inc.Court of Appeals for the Sixth Circuit · 1982
- R. C. Hoskins v. United States of America, R. C. Hoskins, Plaintiff-Cross-Appellant v. United States of America, Defendant-Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1970
- Pennyrile Tours, Inc. v. Country Inns, USA, Inc.District Court, E.D. Tennessee · 1982