Legal Opinion
Joseph Poretto Joseph Marcello, Jr. Natural Persons D/B/A Nola Printing Company v. Chester A. Usry, Director of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided October 20, 1961No. 18645PublishedCited by 13 opinions
1Opinion of the Court
WISDOM, Circuit Judge.
This case concerns the procedure available to a taxpayer to contest an administrative determination of the District Director of the Internal Revenue Service involving an excise tax assessment carrying a penalty. The taxpayers appeal the dismissal of their action for an abatement of the taxes assessed against them, asserting that they have been denied their day in court. We affirm the dismissal below. The appellants must seek vindication of their rights through the regular “pay and sue” procedure established by Section 7422 of the Internal Revenue Code of 1954, 26…
2Cases cited11 opinions
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Cheatham v. United StatesSupreme Court of the United States · 1876
- Snyder v. MarksSupreme Court of the United States · 1883
- Graham v. Du PontSupreme Court of the United States · 1923
- Wilmette Park District v. CampbellSupreme Court of the United States · 1949
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Raymond W. Beall Hazel A. Beall v. United StatesCourt of Appeals for the Fifth Circuit · 2003
- Thomas J. McGowan v. United StatesCourt of Appeals for the Fifth Circuit · 1961
- duPont Glore Forgan Inc. v. American Telephone & Telegraph Co.District Court, S.D. New York · 1977
- Kurio v. United StatesDistrict Court, S.D. Texas · 1968
- Bugge v. USACourt of Appeals for the Fifth Circuit · 1996
8 more not listed; retrieve them via the Exa API.