Legal Opinion
Girard v. Gill
Court of Appeals for the Fourth Circuit
Decided December 15, 1958No. 7746PublishedCited by 18 opinions
1Opinion of the Court
R. DORSEY WATKINS, District Judge.
This is an appeal from a summary judgment for the defendant, former Collector of Internal Revenue (appellee), on an action by the plaintiffs, executors of the estate of Frank Goldberg (taxpayer) for the refund of Federal income taxes, interest and penalties in the amount of $313,015.88 for the period from January 1 to November 20, 1945, and for the year 1946. In 1949, appellee proposed additional assessments of net income for this period of slightly over $400,000. Almost the entire proposed additions related to the rental of mill properties (approximately…
2Cases cited29 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Sarnoff v. CiagliaCourt of Appeals for the Third Circuit · 1947
- Joyce v. GentschCourt of Appeals for the Sixth Circuit · 1944
- Harold L. Warner v. First National Bank of MinneapolisCourt of Appeals for the First Circuit · 1956
- The Crosley Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1956
24 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- S. J. Groves & Sons Company v. Ohio Turnpike CommissionCourt of Appeals for the Sixth Circuit · 1963
- American Fidelity and Casualty Company, Inc. v. The London and Edinburgh Insurance Company, Limited, and the Dominion Insurance Company, LimitedCourt of Appeals for the Fourth Circuit · 1965
- Merrill v. Duffy Reed Construction Co.Idaho Supreme Court · 1960
- Henry S. Cram v. Sun Insurance Office, Ltd., Robert S. Wahab, Jr. v. Sun Insurance Office, Ltd.Court of Appeals for the Fourth Circuit · 1967
- First National Bank of Montgomery v. United StatesDistrict Court, M.D. Alabama · 1959
13 more not listed; retrieve them via the Exa API.