1. Home
  2. Browse Decisions
  3. F.2d
  4. 568 F.2d
  5. 568 F.2d 435 (1978)
 

SMITH v. UNITED STATES

No. 76-2928.

568 F.2d 435 (1978)

Richard N. and Martha A. SMITH, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Fifth Circuit.

February 27, 1978.

Attorney(s) appearing for the Case

H. Dean Owen, Jr., H. E. Dickey, Jr., Fort Worth, Tex., for plaintiffs-appellants.

Michael P. Carnes, U. S. Atty., Fort Worth, Tex., Michael L. Paup, Atty., Scott P. Crampton, Asst. Atty. Gen., Francis J. Gould, Atty., Gilbert E. Andrews, Acting Chief, Appellate Sec., Dept. of Justice, Washington, D. C., for defendant-appellee.

Before COLEMAN and FAY, Circuit Judges and KING, District Judge.

PER CURIAM:

Appellant, the owner of two moving vans, seeks to contest a deficiency assessment by the Commissioner of Internal Revenue for unpaid withholding and social security taxes on the earnings of the van drivers during the last three quarters of 1970 and the first quarter of 1971. The appellant paid a portion of the assessment and brought suit in the District Court for a refund of that amount and an abatement of the remainder of the assessment. The government...

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