Legal Opinion
United States v. Genevieve Russell
Court of Appeals for the First Circuit
Decided February 27, 1957No. 5169_1PublishedCited by 22 opinions
1Opinion of the Court
FORD, District Judge.
On January 8, 1954, the United States brought an action against the defendants-appellees to collect taxes assessed against them under the provisions of Sec. 311 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 311 as transferees of real estate in Pawtucket, Rhode Island, owned by Annie and John Nasif against whom the taxes and penalties were originally assessed.
The facts as alleged in the complaint and found by the District Court are as follows:
On and prior to September 22, 1950, the taxpayer-transferors, Annie and John Nasif, husband and wife, were indebted to the…
2Cases cited15 opinions
- Hollins v. Brierfield Coal & Iron Co.Supreme Court of the United States · 1893
- COMMISSIONER OF INT. REVENUE v. Oswego Falls Corp.Court of Appeals for the Second Circuit · 1934
- Berssenbrugge v. Luce Mfg. Co.District Court, W.D. Missouri · 1939
- Hatch v. Morosco Holding Co.Court of Appeals for the Second Circuit · 1931
- Aurore B. Benoit, Transferee v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1956
10 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Minnesota Mining and Manufacturing Company, a Corporation v. Superior Insulating Tape Company, a CorporationCourt of Appeals for the Eighth Circuit · 1960
- Coca-Cola Bottling Co. v. CommissionerUnited States Tax Court · 1962
- Williams v. Rutherford Freight Lines, Inc.Court of Appeals of North Carolina · 1971
- Schneider v. Washington National InsuranceSupreme Court of Kansas · 1968
- United States v. VorachekCourt of Appeals for the Eighth Circuit · 1977
17 more not listed; retrieve them via the Exa API.