Legal Opinion
BURRUSS LAND AND LUMBER CO. INC. v. United States
District Court, W.D. Virginia
Decided August 17, 1972No. Civ. A. 67-C-5-LPublishedCited by 4 opinions
1Opinion of the Court
OPINION AND JUDGMENT
DALTON, District Judge.
The present case is on remand from the Fourth Circuit, Burruss Land and Lumber Co., Inc. v. United States, 456 F.2d 38 (4th Cir. 1972), rev’g. Burruss Land and Lumber Co., Inc. v. United States, 318 F.Supp. 360 (W.D.Va.1970), to determine whether penalties should be imposed under § 6651(a) and § 6656(a) of the Internal Revenue Code, 26 U.S.C. §§ 665.1(a), 6656(a), on the plaintiff for failure to file tax returns under § 4061(b) of the Internal Revenue Code, 26 U.S.C. § 4061(b). Penalties must be imposed under these sections unless the failure to file…
2Cases cited8 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
- Orient Investment & Finance Co. v. COMMISSIONER OF IRCourt of Appeals for the D.C. Circuit · 1948
- Commissioner of Internal Revenue v. American Ass'n of Engineers Employment, IncCourt of Appeals for the Seventh Circuit · 1953
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Giesen v. United StatesDistrict Court, W.D. Wisconsin · 1973
- Gilmore v. United StatesDistrict Court, D. Maryland · 1977
- Estate of Klein v. CommissionerUnited States Tax Court · 1975
- Housden v. CommissionerUnited States Tax Court · 1992