Legal Opinion
United States v. William J. Hardy
Court of Appeals for the Fourth Circuit
Decided February 7, 1962No. 8402_1PublishedCited by 18 opinions
1Opinion of the Court
BOREMAN, Circuit Judge.
Defendant below, William J. Hardy of Fairfax County, Virginia, appeals from a final judgment of the United States District Court determining that he is liable for a portion of 1942 federal income tax in the amount of $18,957.90 plus interest thereon from March 15, 1943, until paid and from the disallowance of his counterclaim for refund of an alleged $26,484.62 overpayment of income taxes.
The evidentiary facts have been stipulated, but as to the interpretation of these facts the parties violently disagree. On March 15, 1943, Hardy filed his federal income tax return for…
2Cases cited28 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Glus v. Brooklyn Eastern District TerminalSupreme Court of the United States · 1959
- Commissioner v. HansenSupreme Court of the United States · 1959
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
23 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Baskin v. HawleyCourt of Appeals for the Second Circuit · 1986
- Frank Erickson and Amelia Erickson v. The United StatesUnited States Court of Claims · 1962
- Hudock v. CommissionerUnited States Tax Court · 1975
- Urbano v. Comm'rUnited States Tax Court · 2004
- Baskin v. HawleyCourt of Appeals for the Second Circuit · 1986
13 more not listed; retrieve them via the Exa API.