Legal Opinion
Davis v. Dudley
District Court, W.D. Pennsylvania
Decided September 20, 1954No. Civ. 11960PublishedCited by 11 opinions
1Opinion of the Court
MARSH, District Judge.
Plaintiffs, husband and wife, ask for a preliminary injunction to restrain defendant, the Director of Internal Revenue, from proceeding to assess, collect or distrain with respect to additions to their income taxes allegedly due under § 294(d) of the Code, 1 for the years 1950 and 1951.
Their complaint alleges that the director had issued a notice of assessment, demanded payment, and threatened proceedings in order to collect these penalties. They also allege that the Director’s “determination that there exist any proper additions to the tax under * * * Section 294 is…
2Cases cited3 opinions
- United States v. Erie Forge Co.Court of Appeals for the Third Circuit · 1951
- Newsom v. CommissionerUnited States Tax Court · 1954
- Stephan Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
3Cited by11 opinions
- Fred N. Acker v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1958
- George Olshausen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Ralph C. Granquist, District Director of Internal Revenue for the District of Oregon v. Margaret HacklemanCourt of Appeals for the Ninth Circuit · 1959
- E. C. Newsom and Beatrice D. Newsom v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Lipsig v. United StatesDistrict Court, E.D. New York · 1960
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