Legal Opinion
United States v. Hattie E. Ball and Opal B. Cooley
Court of Appeals for the Fourth Circuit
Decided January 7, 1964No. 8920PublishedCited by 19 opinions
1Opinion of the Court
WINTER, District Judge.
When Dr. Lomas E. Ball (taxpayer) departed from his residence at Big Stone Gap, Virginia, in February, 1957, went to Mexico on a permit for temporary sojourn, leaving unpaid income taxes for the year 1954, and remained in Mexico at least until July 10, 1962, the United States purported to make an assessment for unpaid income taxes, amounting to $10,381.13 with penalties, and to perfect a tax lien. The United States then instituted this suit to enforce the lien and thus to collect the assessment, with interest from March 27, 1957. The United States sought to enforce the…
2Cases cited4 opinions
- United States v. BessSupreme Court of the United States · 1958
- Commissioner v. SternSupreme Court of the United States · 1958
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- United States v. Metropolitan Life Insurance Company, a Corporation, and the Guardian Life Insurance Company of America, a CorporationCourt of Appeals for the Fourth Circuit · 1958
3Cited by19 opinions
- Schreck v. United StatesDistrict Court, D. Maryland · 1969
- United States v. MartinDistrict Court, S.D. New York · 1975
- Charles R. Rambo v. United States of America and District Director of Internal Revenue for the District of KentuckyCourt of Appeals for the Sixth Circuit · 1974
- United States of America, Cross-Appellee v. Associates Commercial Corporation, Cross-AppellantCourt of Appeals for the Seventh Circuit · 1983
- Yannicelli v. NashDistrict Court, D. New Jersey · 1973
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