Legal Opinion
United States v. Walley
District Court, S.D. California
Decided March 25, 1958No. Civ. No. 313-57PublishedCited by 7 opinions
1Opinion of the Court
MATHES, District Judge.
This action is brought to collect insurance contribution, unemployment, and withholding taxes imposed by Chapter 9, Subchapters A, C, and D, of the Internal Revenue Code of 1939 [26 U.S.C.A. (I.R.C.1939) Chap. 9], plus accrued penalties and interest. Int.Rev.Code of 1954 §§ 7402, 7403, 26 U.S.C.A. §§ 7402, 7403; 28 U.S.C.A. § 1340.
The material facts are stipulated. The taxes involved were regularly and timely assessed against defendant’s decedent, Murrey London, during the period between February 24 and July 23, 1948.
On March 1, 1948, London filed a voluntary petition…
2Cases cited25 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Chicot County Drainage District v. Baxter State BankSupreme Court of the United States · 1940
- Angel v. BullingtonSupreme Court of the United States · 1947
- Fishgold v. Sullivan Drydock & Repair Corp.Supreme Court of the United States · 1946
- United States v. Whited & Wheless, Ltd.Supreme Court of the United States · 1918
20 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Cohen v. GrossCourt of Appeals for the Third Circuit · 1963
- Prather v. CommissionerUnited States Tax Court · 1968
- Abel v. CampbellCourt of Appeals for the Fifth Circuit · 1964
- Abel v. CampbellCourt of Appeals for the Fifth Circuit · 1964
- Cohen v. GrossCourt of Appeals for the Third Circuit · 1963
2 more not listed; retrieve them via the Exa API.