Legal Opinion
United States v. Graham
District Court, S.D. California
Decided March 21, 1951No. 9626-BHPublishedCited by 38 opinions
1Opinion of the Court
HARRISON, District Judge.
By this action the United States seeks to collect internal revenue taxes due it from the defendants, Warren C. Graham and Agnes B. Graham, by a foreclosure of its tax liens. Both defendants are indebted to the plaintiff for federal income and excess profits taxes for 1942, and for federal withholding taxes covering the calendar year 1945 and the first three quarters of the calendar year 1946. The assessment lists for the income and excess profits taxes were received in the office of the Collector on March 23, 1945 and May 11, 1945. The assessment list for the…
2Cases cited8 opinions
- United States v. CaliforniaSupreme Court of the United States · 1936
- Ohio v. HelveringSupreme Court of the United States · 1934
- Georgia v. EvansSupreme Court of the United States · 1942
- Michigan v. United StatesSupreme Court of the United States · 1943
- Citizens State Bank of Barstow, Tex. v. VidalCourt of Appeals for the Tenth Circuit · 1940
3 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Bank of Nevada v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- Graham v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Edgar B. Sims v. United StatesCourt of Appeals for the Fourth Circuit · 1958
- United States Mineral Products Co. v. CommissionerUnited States Tax Court · 1969
- Hollywood Baseball Ass'n v. CommissionerUnited States Tax Court · 1964
33 more not listed; retrieve them via the Exa API.