[Download] "Jewel Shop of Abbeville v. Pitts" by Fourth Circuit United States Court Of Appeals * Book PDF Kindle ePub Free
eBook details
- Title: Jewel Shop of Abbeville v. Pitts
- Author : Fourth Circuit United States Court Of Appeals
- Release Date : January 03, 1955
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 55 KB
Description
This suit was brought by the Jewel Shop of Abbeville, a South Carolina corporation, to secure an injunction prohibiting the Collector of Internal Revenue for the South Carolina District of the United States from collecting by distraint or otherwise, excise taxes on the sale of goods, with fraud penalties and interest, for the years ending on June 30 in 1947, 1948 and 1949 respectively, as assessed by the Commissioner of Internal Revenue.The taxpayer also prayed that the court determine the amount of the excise tax, income tax, penalties and interest, if any, due by the taxpayer to the United States, and that the court appoint a receiver to take over the assets and operate the business of the taxpayer pendente lite. A proceeding involving the taxpayers income tax liability for the three taxable years was then pending in the Tax Court and was continued pending the outcome of the instant suit.
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