Legal Opinion
Cook v. United States
Court of Appeals for the Fifth Circuit
Decided January 16, 1940No. 9128PublishedCited by 6 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
Sam Cook sued the United States in the district court to recover $3,561 adjudged against him by the Board of Tax Appeals on redetermining his income taxes for the year 1925, which he paid under protest to stop penalty interest, instead of seeking a review before the Circuit Court of Appeals. A motion to dismiss the suit was made and sustained on the grounds that the decision of the Board of Tax Appeals having become final, the district court had no jurisdiction to entertain the suit, and that the Board’s decision unappealed from made the question of Cook’s taxes for the…
2Cases cited1 opinion
- Cook v. CommissionerUnited States Board of Tax Appeals · 1932
3Cited by6 opinions
- Gooch Milling & Elevator Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1943
- August E. Sorrentino v. A. C. Ross, United States District Director of Internal Revenue for the District of GeorgiaCourt of Appeals for the Fifth Circuit · 1970
- United States v. Vera R. Maxwell, and Hugh Stanton Parker, Etc.Court of Appeals for the Fifth Circuit · 1972
- Bailey v. United StatesDistrict Court, D. New Jersey · 1976
- Resnik v. WelchDistrict Court, D. Massachusetts · 1941
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