MOORE, TRUSTEE IN BANKRUPTCY,

v.

JAHNS ET AL.

Citator

Cited By

• United States v. Est. of Kenneth L. Shepard, 319 F.2d 699 (2d Cir. 1963)
  …ber 24, 1952, and not on October 16, when the lists were certified. See Anderson v. United States, 15 F.Supp. 216, 83 Ct.Cl. 561 (1936), cert. denied 300 U.S. 675, 57 S.Ct. 668, 81 L.Ed. 880 (1937), 15 F.Supp. 225, 83 Ct.Cl. 475 (1936), cert. denied 302 U.S. 695, 58 S.Ct. 13, 82 L.Ed. 537 (1937). The filing of this suit on October 23, 1958 was within the six year limitations period for collection after assessment. Internal Revenue Code of 1939, § 276(c). The parties agree that appellant Elsie M. Shepard re…
• Akins v. The United States, 551 F.2d 1222 (C.C.P.A. 1977)
  …s duty on goods for his personal use.2 [*1224] The Customs Court, relying on Karnuth v. United States ex rel. Albro, 279 U.S. 231, 49 S.Ct. 274, 73 L.Ed. 677 (1929), and United States v. Garrow, T.D. 48, 208, 88 F. 2d 318, 24 CCPA 410, cert. denied, 302 U.S. 695, 58 S.Ct. 14, 82 L.Ed. 537 (1937), held that the provisions of Article III of the Jay Treaty relied on by the appellant had been abrogated by the War of 1812. In addition, the Customs Court considered Congressional intent and noted that subsequent t…