1. Home
  2. Browse Decisions
  3. F.2d
  4. 218 F.2d
  5. 218 F.2d 482 (1955)
 

WHEELER v. HOLLAND

No. 15142.

218 F.2d 482 (1955)

Andrew Jackson WHEELER, v. W. W. HOLLAND, as Director of Internal Revenue of the United States for the Collection District of Georgia and United States of America.

United States Court of Appeals, Fifth Circuit.

January 18, 1955.

Attorney(s) appearing for the Case

Hal Lindsay, Atlanta, Ga., for appellant.

James Q. Riordan and Ellis N. Slack, Sp. Assts. to Atty. Gen., H. Brian Holland, Asst. Atty. Gen., James W. Dorsey, U. S. Atty., Charles D. Read, Jr., Asst. U. S. Atty., Atlanta, Ga., for appellee.

Before HUTCHESON, Chief Judge, and HOLMES and RUSSELL, Circuit Judges.

PER CURIAM.

In April, 1951, appellant executed a United States Treasury Department Form 870, waiving1 the restrictions on assessment and collection of income tax, penalties and interest for the taxable years 1942-1947, inclusive. Pursuant to this waiver, assessments in excess of $50,000 were made against appellant, warrants for distraint were issued and collection procedures were instituted. Appellant, contending that he does not actually...

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