Legal Opinion
Harry Moore, Trustee v. United States
Court of Appeals for the Fifth Circuit
Decided June 23, 1969No. 25898PublishedCited by 41 opinions
1Opinion of the Court
THORNBERRY, Circuit Judge:
This case involves federal tax claims asserted by the Commissioner against the estate in bankruptcy of Billy Sol Estes. Harry Moore, Trustee for the bankrupt, appeals from the district court’s decision in favor of the Government. In so doing, he doubtless has the unqualified support of the numerous creditors who will be adversely affected by a huge award of federal taxes. The Commissioner’s original proof of claim asserted tax liabilities for the years 1959-61 in the total amount of $12,289,316.76. The breakdown of the amounts against which the tax claims are…
2Cases cited11 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- James v. United StatesSupreme Court of the United States · 1961
- Rutkin v. United StatesSupreme Court of the United States · 1952
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- McSpadden v. CommissionerUnited States Tax Court · 1968
6 more not listed; retrieve them via the Exa API.
3Cited by41 opinions
- United States v. William BeaversCourt of Appeals for the Seventh Circuit · 2014
- United States v. Charles RosenthalCourt of Appeals for the Second Circuit · 1972
- Milliken Research Corporation v. Dan River, Inc.Court of Appeals for the Federal Circuit · 1984
- Cadle Co. v. King (In Re King)United States Bankruptcy Court, N.D. Oklahoma · 2002
- Webb v. Internal Revenue Service of the United StatesCourt of Appeals for the First Circuit · 1994
36 more not listed; retrieve them via the Exa API.