Legal Opinion
United States v. Ettelson
Court of Appeals for the Seventh Circuit
Decided January 27, 1947No. 9118PublishedCited by 30 opinions
1Opinion of the Court
MINTON, Circuit Judge.
This suit was commenced on April 3, 1944 to enforce a lien for unpaid income taxes against a piece of real estate located in Green Lake County, Wisconsin, and owned in his lifetime by the deceased taxpayer, Samuel A. Ettelson. The District Court after trial dismissed the Government’s complaint because of its failure to prove the specific dates upon which the assessment lists were received by the Collector of Internal Revenue for the First, District of Illinois, which District includes the City of Chicago where the deceased taxpayer had lived. For such failure of proof…
2Cases cited12 opinions
- Diaz v. United StatesSupreme Court of the United States · 1912
- R. H. Stearns Co. v. United StatesSupreme Court of the United States · 1934
- Kansas City Southern Railway Co. v. C. H. Albers Commission Co.Supreme Court of the United States · 1912
- United States v. RoyerSupreme Court of the United States · 1925
- Investment & Securities Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1944
7 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- United States v. Morris WeintraubCourt of Appeals for the Sixth Circuit · 1979
- United States v. James A. Overman, Marie T. Overman, Circle J. Inc., a CorporationCourt of Appeals for the Ninth Circuit · 1970
- Carolyn Brafman v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Herman Adams, Doing Business as Adams Manufacturing Company v. The United StatesUnited States Court of Claims · 1966
- United States v. HodesCourt of Appeals for the Second Circuit · 1966
25 more not listed; retrieve them via the Exa API.