Legal Opinion
W. C. Hargis v. Olin S. Godwin, Formerly 'Acting Colector of Internal Revenue' and Now'director of Internal Revenue'
Court of Appeals for the Eighth Circuit
Decided April 29, 1955No. 15217_1PublishedCited by 22 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
Taxpayer, plaintiff below, filed suit in the District Court to recover $31,284.56, with interest thereon, which he alleged was improperly assessed and collected by defendant, formerly Acting Collector of Internal Revenue and presently Director of Internal Revenue at Little Rock, Arkansas, as a 50% “fraud penalty” under section 293(b) of the Internal Revenue Code, 26 U.S.C.A. § 293(b), for the years 1946 and 1947. 1 Plaintiff attempted to amend his complaint to include recovery of the tax deficiencies paid by him for those years but the trial court granted defendant's…
2Cases cited12 opinions
- Holland v. United StatesSupreme Court of the United States · 1955
- United States v. JohnsonSupreme Court of the United States · 1943
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Wiseley v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1950
- Elmer Dolan v. United StatesCourt of Appeals for the Eighth Circuit · 1955
7 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- B. B. Carter and Mrs. Tommie v. Carter v. Ellis Campbell, Jr., Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1959
- Etta Potson Bodoglau, Administratrix of the Estate of Michael Potson, Deceased v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1956
- Milford R. Baumgardner and Pearl E. Baumgardner v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Robert C. Hoffman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962
- United States v. Cecil Thompson, Cecil Thompson, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Tenth Circuit · 1960
17 more not listed; retrieve them via the Exa API.