Legal Opinion
Cooper Agency v. United States
District Court, D. South Carolina
Decided July 16, 1969No. Civ. A. 68-533PublishedCited by 10 opinions
1Opinion of the Court
OPINION and ORDER
DONALD RUSSELL, District Judge.
This suit seeks recovery of that portion of a payment (i. e., $1,192,405.43) made in compromise settlement of certain income tax assessments against the plaintiff and some fourteen other parties which was assigned to the extinguishment or abatement of various tax assessments against the plaintiff as transferee.
It is the contention of the plaintiff that its liability on the assessments, refund of which is sought herein, was as transferee and that such derivative liability was imperfect both because the transfers to it were for full value and…
2Cases cited31 opinions
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Little v. BowersSupreme Court of the United States · 1890
- Joyce v. GentschCourt of Appeals for the Sixth Circuit · 1944
- Guggenheim v. United StatesUnited States Court of Claims · 1948
- Sword Line, Inc. v. United StatesSupreme Court of the United States · 1956
26 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Arthur L. Stair and Bernice Stair v. United StatesCourt of Appeals for the Second Circuit · 1975
- Kurio v. United StatesDistrict Court, S.D. Texas · 1970
- D.D.I., Inc. v. United StatesUnited States Court of Claims · 1972
- Cooper Agency v. United StatesDistrict Court, D. South Carolina · 1971
- General Split Corp. v. United StatesDistrict Court, E.D. Wisconsin · 1973
5 more not listed; retrieve them via the Exa API.