Legal Opinion
Roy W. Dewelles v. United States of America
Court of Appeals for the Ninth Circuit
Decided April 17, 1967No. 21071PublishedCited by 89 opinions
1Opinion of the Court
JONES, Senior Judge.
This is an appeal from the judgment of the United States District Court for the Southern District of California, Central Division (now the Central District), dismissing appellant taxpayer’s suit to enjoin a deficiency assessment of federal income taxes for the years 1957 and 1958.
Jurisdiction was conferred on the district court by 28 U.S.C. § 1340 and 26 U.S.C. §§ 6213 and 7421(a). Jurisdiction is conferred on this court by 28 U.S.C. § 1291.
The question presented by this appeal is a simple one: did the Government meet the requirements of Internal Revenue Code of 1954, §…
2Cases cited5 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Lester L. Luhring and Betty W. Luhring v. Clifford W. Glotzbach, District Director of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Heaberlin v. CommissionerUnited States Tax Court · 1960
3Cited by89 opinions
- Frieling v. CommissionerUnited States Tax Court · 1983
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Lifter v. CommissionerUnited States Tax Court · 1973
- Floyd R. Clodfelter and Enna L. Clodfelter v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
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