Legal Opinion

United States v. Florida

District Court, E.D. Arkansas

Decided December 10, 1965No. J-1141PublishedCited by 2 opinions

1Opinion of the Court

HENLEY, Chief Judge.

This protracted tax case was commenced by the Government in 1959 pursuant to 26 U.S.C.A. § 7403, for the purpose of establishing federal income tax liabilities, including fraud penalties, and to have federal tax liens declared and foreclosed with respect to certain Arkansas properties, both real and personal. The principal defendants are Andrew J. (A.J.) Florida and his brother, George H. (G.H.) Florida, citizens of Osceola, Mississippi County, Arkansas, and certain Arkansas and Tennessee corporations which during the relevant period of time were owned and controlled by…

2Cases cited19 opinions

  1. New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
  2. Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
  3. United States v. AndersonSupreme Court of the United States · 1926
  4. Burnet v. HoustonSupreme Court of the United States · 1931
  5. Reinecke v. SpaldingSupreme Court of the United States · 1930

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3Cited by2 opinions

  1. United States v. GULF DEVELOPMENT COMPANYDistrict Court, S.D. Alabama · 1972
  2. United States v. SchneiderDistrict Court, N.D. Indiana · 1981

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