Legal Opinion
United States v. Clarence J. Prince
Court of Appeals for the Second Circuit
Decided July 13, 1965No. 438, Docket 29517PublishedCited by 29 opinions
1Opinion of the Court
J. JOSEPH SMITH, Circuit Judge.
This is an appeal by taxpayer from summary judgment in favor of the United States, entered in the United States District Court for the Eastern District of New York, John F. Dooling, Judge, in an action to collect income taxes assessed for the years 1945 and 1946, including fraud penalties and interest. We conclude that summary judgment was properly entered for the tax assessments and interest thereon, and affirm that portion of the judgment. We conclude that genuine issue as to material facts exists as to the fraud penalties and reverse the judgment so far as it…
2Cases cited14 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- William J. Drieborg and Laura D. Drieborg v. Commissioner of Internal Revenue, William J. Drieborg v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1955
- Gene O. Clark and Faye Clark v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- John F. Kurnick and Celia Kurnick v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1956
- United States v. Joseph G. LeaseCourt of Appeals for the Second Circuit · 1965
9 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Dimitrious J. Lignos and Evelyn Lignos v. United StatesCourt of Appeals for the Second Circuit · 1971
- National Life Insurance Company, a Corporation v. Jerome Silverman, Carroll Arms Associates, a District of Columbia Limited Partnership v. National Life Insurance Company, a Vermont Corporation, A/K/A National Life of VermontCourt of Appeals for the D.C. Circuit · 1971
- Higgins v. BakerDistrict Court, S.D. New York · 1970
- Avco Delta Corp. Canada Ltd. v. United StatesCourt of Appeals for the Seventh Circuit · 1976
- Uinta Livestock Corporation, a Wyoming Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1966
24 more not listed; retrieve them via the Exa API.