Legal Opinion
Commissioner of Internal Revenue v. Estate of Oscar Weinreich, Deceased, Geraldine Snyder Weinrich v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided April 3, 1963No. 17930_1PublishedCited by 13 opinions
1Opinion of the Court
CRARY, District Judge.
The question involved in this consolidated proceeding is whether the mitigation provisions of §§ 1311-1315 of the *99Internal Revenue Code of 1954 permit assessment and collection of certain deficiencies which would otherwise be barred by the statute of limitations.
The relevant facts are established by stipulation of the parties (pages 33 through 39, Tr. of R.) and pertinent matters set forth as Findings in Snyder v. Westover (U.S.D.C.S.D.Calif., 1952) 107 F.Supp. 363, and Snyder v. Riddell (U.S.D.C.S.D.Calif., 1957) 52 A.F.T.R. 1776. It was further agreed that the…
2Cases cited8 opinions
- United States v. W. A. Rushlight, Raymond G. Rushlight, and W. A. Rushlight, of the Estate of Betty Rushlight, DeceasedCourt of Appeals for the Ninth Circuit · 1961
- H. T. Hackney Co. v. United StatesUnited States Court of Claims · 1948
- Sam Snyder v. Harry C. Westover, Former Collector of Internal RevenueCourt of Appeals for the Ninth Circuit · 1954
- Bradford v. CommissionerUnited States Tax Court · 1960
- Sam Snyder v. Robert A. Riddell, District Director, Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Herbert Birchenough and Edith Birchenough v. The United States. John J. Hurtz and Julia R. Hurtz v. The United StatesUnited States Court of Claims · 1969
- Heineman v. United StatesUnited States Court of Claims · 1968
- Benenson v. United StatesDistrict Court, S.D. New York · 1966
- Boyle v. United StatesDistrict Court, D. New Jersey · 1964
- Glatt v. United StatesUnited States Court of Claims · 1972
8 more not listed; retrieve them via the Exa API.