Legal Opinion
United States v. Curd
Court of Appeals for the Fifth Circuit
Decided June 30, 1958No. 17002PublishedCited by 18 opinions
1Opinion of the Court
JOHN R. BROWN, Circuit Judge.
As this case comes to us, the single question, presented on an uncontradicted record, is whether the Court erred in granting an injunction against the sale of Taxpayer’s house and lots in Miami Beach, Florida, under a warrant of distraint based on an assessment made on May 24, 1953, for taxes ($13,390.51) and interest ($8,235.16) assessed in 1943 for the tax year 1942 but provisionally forgiven under the 1943 Current Tax Payment Act, c. 120, 57 Stat. 126, 26 U.S. C. § 1621 et seq.
By March 15, 1943, Taxpayer filed his individual income tax return with the Collector…
2Cases cited30 opinions
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- Taylor v. SecorSupreme Court of the United States · 1876
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- District of Columbia v. ClawansSupreme Court of the United States · 1937
- Snyder v. MarksSupreme Court of the United States · 1883
25 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Frank Erickson and Amelia Erickson v. The United StatesUnited States Court of Claims · 1962
- F.B. Blansett and Ethel Blansett v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Robert E. Field v. United StatesCourt of Appeals for the Fifth Circuit · 1959
- Thomas J. McGowan v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- James L. Enochs, United States District Director of Internal Revenue for the District of Mississippi v. T. O. GreenCourt of Appeals for the Fifth Circuit · 1959
13 more not listed; retrieve them via the Exa API.