UNITED STATES v. KEETON

No. 7282.

238 F.2d 878 (1956)

UNITED STATES of America, Appellant, v. H. H. KEETON, Sr., Trading and Doing Business as Virginia Auto Top Company, Appellee.

United States Court of Appeals Fourth Circuit.

Decided November 8, 1956.


Attorney(s) appearing for the Case

Walter R. Gelles, Attorney, Department of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, Attorneys, Department of Justice, Washington, D. C., L. S. Parsons, Jr., U. S. Atty., Norfolk, Va., and R. R. Ryder, Asst. U. S. Atty., Richmond, Va., on brief), for appellant.

H. Brice Graves and Ralph H. Ferrell, Jr., Richmond, Va. (Hunton, Williams, Gay, Moore & Powell, Richmond, Va., on brief), for appellee.

Before PARKER, Chief Judge, and SOPER and FAHY, Circuit Judges.


FAHY, Circuit Judge.

Appellee taxpayer1 sued the United States in the District Court for the Eastern District of Virginia to recover the amount of certain excise taxes he had paid on an assessment under section 3403(c) of the Internal Revenue Code of 1939, 53 Stat. 410, as amended, 26 U.S.C. § 3403 (1952).2 The court gave judgment for the taxpayer and the United States appeals.

The taxes were levied...

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