Legal Opinion
United States v. Schofield
District Court, E.D. Pennsylvania
Decided June 21, 1957No. Civ. A. 20977PublishedCited by 7 opinions
1Opinion of the Court
VAN DUSEN, District Judge.
In order to satisfy substantial obligations 1 arising under the income tax provisions of the Internal Revenue Code, 26 U.S.C.A., for failure of Lemuel B. Schofield (hereinafter referred to as “decedent” or “deceased debtor”), who died July 3, 1955, to file any income tax returns or pay any income tax for the years 1947 to 1954, inclusive, plaintiff seeks to recover the alleged cost of improvements made by the decedent during the years 1947 to 1955 on land in which he had a life estate. Alleging that the decedent was insolvent at all times during the period 1947 to…
2Cases cited35 opinions
- Jay v. BoydSupreme Court of the United States · 1956
- Richmond Screw Anchor Co. v. United StatesSupreme Court of the United States · 1928
- Central Bank of Washington v. HumeSupreme Court of the United States · 1888
- Swan Land & Cattle Co. v. FrankSupreme Court of the United States · 1893
- Crawford EstateSupreme Court of Pennsylvania · 1949
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3Cited by7 opinions
- United States v. Samuel Neidorf and Maria Glickman, of the Estate of Mannes n.glickmanCourt of Appeals for the Ninth Circuit · 1975
- China Resource Products (U.S.A.) Ltd. v. Fayda International, Inc.District Court, D. Delaware · 1992
- United States v. St. MaryDistrict Court, E.D. Pennsylvania · 1971
- Jesse E. Hall, Sr. v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- United States v. SchofieldDistrict Court, E.D. Pennsylvania · 1959
2 more not listed; retrieve them via the Exa API.