Legal Opinion
Wilson v. Wilson
Court of Appeals for the Fourth Circuit
Decided March 31, 1944No. 5214PublishedCited by 27 opinions
1Opinion of the Court
PARKER, Circuit Judge.
This is an appeal from an order dismissing a suit instituted to obtain a declaratory judgment as to federal tax liability. The suit was instituted by the plaintiff, W. H. Wilson, against his wife and daughter, who were alleged to own interests with him in a business partnership, two other persons alleged to own interests in the partnership, and the Commissioner of Internal Revenue of the United States and the Collector for the District of South Carolina, who were alleged to have notified plaintiff that they proposed to assess income taxes against him on the basis that he…
2Cases cited4 opinions
- Morrison v. WorkSupreme Court of the United States · 1925
- Ferris v. WilburCourt of Appeals for the Fourth Circuit · 1928
- Appalachian Electric Power Co. v. SmithCourt of Appeals for the Fourth Circuit · 1933
- Branham v. LangleyCourt of Appeals for the Fourth Circuit · 1943
3Cited by27 opinions
- Harwood v. CommissionerUnited States Tax Court · 1984
- Commissioner of Internal Revenue v. ProcterCourt of Appeals for the Fourth Circuit · 1944
- The Jolles Foundation, Inc. v. Donald R. Moysey, Individually and as District Director, Internal Revenue ServiceCourt of Appeals for the Second Circuit · 1957
- Clinton H. Mitchell and Clinton Mitchell Foundation v. R. A. Riddell, District Director of Internal Revenue, and United States of AmericaCourt of Appeals for the Ninth Circuit · 1969
- John P. King v. The United StatesUnited States Court of Claims · 1968
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