ELFMON v. UNITED STATES

Civ. No. 282.

112 F.Supp. 416 (1953)

ELFMON v. UNITED STATES.

United States District Court, E. D. North Carolina, Fayetteville Division.

May 20, 1953.


Attorney(s) appearing for the Case

James M. Roberts, Atlanta, Ga., for plaintiff.

Charles P. Green, U. S. Atty., Raleigh, N. C., for defendant.


GILLIAM, District Judge.

The plaintiff has sued the United States for recovery of $6,979.13, which he paid in accord with a finding of deficiency by the Commissioner in payment of income taxes for the year 1942, known as the "forgiveness year". The payment included a 50 percent fraud penalty and interest. Upon request of the Bureau agents, the plaintiff signed a Form 870, by which he agreed that the amount which he paid was due by him and that he would not file a...

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