Legal Opinion
Backos v. United States
District Court, E.D. Michigan
Decided June 29, 1979No. Civ. A. No. 77-70615PublishedCited by 9 opinions
1Opinion of the Court
OPINION
FEIKENS, District Judge.
The facts of this case are set forth in my opinion of December 20, 1978 and will not be detailed further except as necessary to elucidate the claims presently before me.
Plaintiffs sue for the refund of $5,819.99 paid by Backos to remove a tax lien which was levied against her by the federal government to satisfy excise wagering tax liability under 26 U.S.C. § 4401(a). Backos claims she was not engaged in wagering. The government disagrees and counterclaims for over one million dollars in wagering taxes. Backos claims alternatively that this amount is excessive.
On…
2Cases cited15 opinions
- National Hockey League v. Metropolitan Hockey Club, Inc.Supreme Court of the United States · 1976
- Baxter v. PalmigianoSupreme Court of the United States · 1976
- Societe Internationale Pour Participations Industrielles Et Commerciales, S. A. v. RogersSupreme Court of the United States · 1958
- Fed. Sec. L. Rep. P 94,803 Steven Flaks v. David I. Koegel and Flora Mir Candy CorporationCourt of Appeals for the Second Circuit · 1974
- Independent Productions Corp. v. Loew's, Inc.District Court, S.D. New York · 1958
10 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. U. S. CurrencyCourt of Appeals for the Sixth Circuit · 1980
- Southern Bell Tel. & Tel. Co. v. KaminesterDistrict Court of Appeal of Florida · 1981
- 10-Dix Building Corp. v. McDannelAppellate Court of Illinois · 1985
- Metadure Corp. v. United StatesUnited States Court of Claims · 1984
- Mertsching v. United StatesDistrict Court, D. Colorado · 1982
4 more not listed; retrieve them via the Exa API.