1. Home
  2. Browse Decisions
  3. F.2d
  4. 532 F.2d
  5. 532 F.2d 1057 (1976)
 

CAMPBELL v. UNITED STATES

No. 75-2372.

532 F.2d 1057 (1976)

Chester W. CAMPBELL, Plaintiff-Appellee, v. UNITED STATES of America et al., Defendants-Appellants.

United States Court of Appeals, Sixth Circuit.

Decided March 16, 1976.

Attorney(s) appearing for the Case

Ralph B. Guy, Jr., U. S. Atty., L. Michael Wicks, Detroit, Mich., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Tax Div., Dept. of Justice, Washington, D. C., for defendants-appellants.

James B. Feaster, Patmon, Young & Kirk, Frederick A. Patmon, Detroit, Mich., for plaintiff-appellee.

Before PHILLIPS, Chief Judge, and PECK and LIVELY, Circuit Judges.

PER CURIAM.

The appeal by the Government presents again the issue of whether the termination of a taxpayer's taxable year pursuant to 26 U.S.C. § 6851 requires the issuance of a statutory notice of deficiency by the Commissioner. The District Court answered this question in the affirmative. We grant the motion of plaintiff-appellee to affirm, on authority of Laing v. United States and United States v. Hall, 423 U.S. 161<...

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