Legal Opinion
Abney v. Campbell
Court of Appeals for the Fifth Circuit
Decided August 18, 1953No. 14251PublishedCited by 42 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
Brought against the collector by appellants, the suit was for the recovery of sums alleged to have been erroneously and illegally seized from them under the purported authority of the 1950 Amendment to the Federal Insurance Contributions Act. 1
The matter comes up in this way. Appellee having seized from taxpayers the sums claimed to be due from them under the act for the first, 2 second and third 3 quarters of the calendar year 1951, they brought this suit alleging that the said sums had been exacted of, and seized from, them in violation of Section 9 of Art. 1 and of…
2Cases cited18 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Knowlton v. MooreSupreme Court of the United States · 1900
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
13 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Rowlee v. CommissionerUnited States Tax Court · 1983
- United States v. Arthur J. PorthCourt of Appeals for the Tenth Circuit · 1970
- Palmer v. CommissionerUnited States Tax Court · 1969
- Henson v. CommissionerUnited States Tax Court · 1976
- J. Bryant Kasey and Maryann Kasey v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
37 more not listed; retrieve them via the Exa API.