1. Home
  2. Browse Decisions
  3. F.2d
  4. 238 F.2d
  5. 238 F.2d 584 (1956)
 

LILLY v. UNITED STATES

No. 7236.

238 F.2d 584 (1956)

DeForrest LILLY and Robert R. Jones, doing business in the firm name and style of Mullens T. V. Cable Service, in their individual right as taxpayers, and for and on behalf of and for the use and benefit of subscribers to the wire services of Mullens T. V. Cable Service, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided November 7, 1956.

Attorney(s) appearing for the Case

Frederick T. Kingdon, Mullens, W. Va., and Herbert Emerson Forrest, Washington, D. C., (Arthur R. Kingdon, Mullens, W. Va., on the brief), for appellants.

Louise Foster, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Hilbert P. Zarky, Attys., Dept. of Justice, and Duncan W. Daugherty, U. S. Atty., Huntington, W. Va., on the brief), for appellees.

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

PARKER, Chief Judge.

This is an appeal from a judgment in favor of the United States in a suit by taxpayers to recover excise taxes paid under protest. Taxpayers are partners engaged in operating a community television antenna system at Mullens, West Virginia. The taxes in question were imposed under section 3465(a) (2) (B) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3465(a) (2) (B) and sections 4251 and 4252(e) of the Internal Revenue Code of 1954, 26...

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