ROCKEFELLER v. UNITED STATES

No. LR C 81 775.

572 F.Supp. 9 (1982)

Winthrop P. ROCKEFELLER, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Arkansas, W.D.

December 10, 1982.


Attorney(s) appearing for the Case

Charles C. Owen, Rose Law Firm, Little Rock, Ark., for plaintiff.

Lawrence Sherlock, Tax Div., Dept. of Justice, Washington, D.C., for defendant.


ORDER

OVERTON, District Judge.

This is an action for the recovery of taxes and interest assessed against and paid by the plaintiff pursuant to 26 U.S.C. § 4941(a)(1). The parties have entered into a stipulation of fact and have agreed to present the case to the Court on the following issues: (1) whether 26 U.S.C. § 4941 is constitutional; (2) whether Treas.Reg. Sec. 53-4941(d)-1(b)(3) is constitutional; (3) whether plaintiff is a disqualified person...

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