SANDERS v. COMMISSIONER OF INTERNAL REVENUE

Nos. 4968-4970, 5024, 5070.

225 F.2d 629 (1955)

Leo SANDERS and Jessie H. Sanders, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Leo SANDERS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Jessie H. SANDERS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. T. Coleman ANDREWS, Commissioner of Internal Revenue, Arthur L. Fleming, District Commissioner of Internal Revenue for Oklahoma and Texas, and Earl R. Wiseman, Director of Internal Revenue at Oklahoma City, Oklahoma, Appellants, v. Leo SANDERS and Jessie H. Sanders, Appellees (two cases).

United States Court of Appeals Tenth Circuit.

Rehearing Denied September 30, 1955.


Attorney(s) appearing for the Case

Herman J. Galloway, Washington, D. C. (Dan Moody and John E. Marshall, Washington, D. C., on the brief), for appellant.

Homer R. Miller, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., and Ellis N. Slack, Sp. Asst. to Atty. Gen., on the brief), for Commissioner.

Before BRATTON, HUXMAN and PICKETT, Circuit Judges.


PICKETT, Circuit Judge.

These cases grow out of deficiencies in income taxes, penalties and interest for the years 1943, 1944, 1946 and 1949 assessed against Leo Sanders and his wife, Jessie H. Sanders.1 Jeopardy assessments and liens were then filed. On January 26, 1953, the taxpayers filed a declaratory judgment action in the United States District Court for the Western District of Oklahoma against the Commissioner, the District Commissioner...

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