Legal Opinion
Coson v. United States
District Court, S.D. California
Decided December 30, 1958No. Civ. 20872-TCPublishedCited by 18 opinions
1Opinion of the Court
CLARKE, District Judge.
This action is one to quiet title to specific parcels of real property owned by plaintiff, against which the United States claims a lien for unpaid withholding, employment, and cabaret taxes. Viewed in the light of the pleadings and the evidence adduced at trial, plaintiff’s main contention is that the United States has no lien because these taxes never have been assessed against him.
Between March and August of 1955, plaintiff invested $31,000 in a newly organized Las Vegas, Nevada, hotel and gambling establishment known as the “Moulin Rouge,” and obtained a 1.70 per…
2Cases cited29 opinions
- United States v. Security Trust & Savings BankSupreme Court of the United States · 1950
- United States v. O. E. Morrison and R. E. MorrisonCourt of Appeals for the Fifth Circuit · 1957
- Wells v. LongCourt of Appeals for the Ninth Circuit · 1947
- Sanders v. CommissionerCourt of Appeals for the Tenth Circuit · 1955
- MacKenzie v. United StatesCourt of Appeals for the Ninth Circuit · 1940
24 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- United States v. James R. CosonCourt of Appeals for the Ninth Circuit · 1961
- Fred Marvel and Angela Marvel, D/B/A Marvel Photo v. United StatesCourt of Appeals for the Tenth Circuit · 1983
- Local 33, International Hod Carriers Building And Common Laborers' Union Of America, Plaintiff-Appellant, v. Mason Tenders District Council Of Greater New YorkCourt of Appeals for the Second Circuit · 1961
- Yannicelli v. NashDistrict Court, D. New Jersey · 1973
- David Remis v. United StatesCourt of Appeals for the First Circuit · 1960
13 more not listed; retrieve them via the Exa API.