Legal Opinion
Farrow v. United States
District Court, S.D. California
Decided April 25, 1957No. 20875, 20876PublishedCited by 9 opinions
1Opinion of the Court
YANKWICH, Chief Judge.
Robert L. Farrow and Tonia F. Farrow, husband and wife, in one action seek to recover the total sum of $734.14 which it is alleged was erroneously and illegally collected by the defendant from them as a penalty under § 294(d) (2), Internal Revenue Code of 1939, 26 U.S. C.A. § 294(d) (2), for alleged substantial underestimation of estimated taxes, as follows:(1) For the tax year 1951, for the sum of $71.06, together with interest from March 15, 1952, to and including March 8, 1956;(2) For the tax year 1952, the sum of $100.72, with interest thereon at the rate of six per…
2Cases cited15 opinions
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Helvering v. WinmillSupreme Court of the United States · 1938
- Fuller v. CommissionerUnited States Tax Court · 1953
- Hartley v. CommissionerUnited States Tax Court · 1954
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Commissioner v. AckerSupreme Court of the United States · 1959
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- J. D. Abbott and Kathryn Abbott v. Commissioner of Internal Revenue, Carl M. Wolfe and Mary E. Wolfe v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1958
- Josef C. Patchen and Aleyne E. Patchen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- John R. Hansen and Shirley G. Hansen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
4 more not listed; retrieve them via the Exa API.