Legal Opinion
Kaufman v. United States
Court of Appeals for the Fourth Circuit
Decided November 12, 1942No. 4941PublishedCited by 10 opinions
1Opinion of the Court
NORTHCOTT, Circuit Judge.
This is an action brought in October, 1940, by the appellant, Louise E. Kaufman, here referred to as the plaintiff, against the United States of America, here referred to as the defendant, in the District Court of the United States for the Eastern District of Virginia, at Richmond.
The object of the action was to recover income taxes, in the amount of $988.90 for the years 1934, 1935 and 1936, paid by the plaintiff under protest and alleged to have been unlawfully assessed.
A jury was waived and a hearing had before the judge below in June, 1941. After the hearing the…
2Cases cited8 opinions
- Morrill v. JonesSupreme Court of the United States · 1883
- Commissioner of Internal Revenue v. BuckCourt of Appeals for the Second Circuit · 1941
- Commissioner of Internal Revenue v. WinslowCourt of Appeals for the First Circuit · 1940
- Corner Broadway-Maiden Lane v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1935
- Commissioner of Internal Revenue v. BartlettCourt of Appeals for the Second Circuit · 1940
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Ralph C. Granquist, District Director of Internal Revenue for the District of Oregon v. Margaret HacklemanCourt of Appeals for the Ninth Circuit · 1959
- Fisher Flouring Mills Company, a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1959
- Commissioner of Internal Revenue v. PierceCourt of Appeals for the Second Circuit · 1944
- Clarence B. Jones and Nancy Brown Jones v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1955
- In Re Town Crier Bottling Co.District Court, E.D. Missouri · 1954
5 more not listed; retrieve them via the Exa API.