1. Home
  2. Browse Decisions
  3. F.2d
  4. 115 F.2d
  5. 115 F.2d 167 (1940)
 

PENN v. ROBERTSON

No. 4611.

115 F.2d 167 (1940)

PENN et al. v. ROBERTSON, Collector of Internal Revenue.

Circuit Court of Appeals, Fourth Circuit.

October 7, 1940.

Attorney(s) appearing for the Case

L. P. McLendon, of Greensboro, N. C. (A. L. Brooks, of Greensboro, N. C., Paul P. Cohen, of Niagara Falls, N. Y., and Norman Block, of Greensboro, N. C., on the brief), for appellants and cross-appellees.

Joseph M. Jones, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and Carlisle W. Higgins, U. S. Atty., and Bryce R. Holt, Asst. U. S. Atty., both of Greensboro, N. C., on the brief), for appellee and cross-appellant.

Before PARKER and DOBIE, Circuit Judges, and CHESNUT, District Judge.

CHESNUT, District Judge.

The Commissioner of Internal Revenue made deficiency assessments for individual income taxes against the estate of Charles A. Penn of North Carolina in the amount of $12,369.50, plus interest for the calendar year 1930; and in the amount of $83,641.42, plus interest for the calendar year 1931 to October 22, when Charles A. Penn died. The executors of the estate paid these taxes, duly but unsuccessfully petitioned for a refund, and thereafter...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases