Legal Opinion
Wekell v. United States
District Court, W.D. Washington
Decided May 4, 1992No. C91-5227(T)WDPublishedCited by 1 opinion
1Opinion of the Court
ORDER ON MOTIONS FOR SUMMARY JUDGMENT AND DIRECTION FOR ENTRY OF JUDGMENT
DWYER, District Judge.
The plaintiff in this action seeks to remove tax liens filed by the Internal Revenue Service against certain real property in Pierce County, Washington, and seeks, under 26 U.S.C. § 7432, an award of damages, costs, and attorney fees by reason of the government’s failure to -release the liens. The property is a residence at which plaintiff has resided since her divorce from a husband whose activities led to the unpaid tax obligations and to the liens. The decisive question is whether the statute of…
2Cases cited4 opinions
- Robert P. Noli and Delora J. Noli v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- In Re The Minoco Group Of Companies, Ltd.Court of Appeals for the First Circuit · 1986
- In Re Hunters Run Limited Partnership, Debtor. Miner Corporation, and John Hand, Dba/sunny Day Cement Company v. Hunters Run Limited PartnershipCourt of Appeals for the Ninth Circuit · 1989
- Galanis v. CommissionerUnited States Tax Court · 1989
3Cited by1 opinion
- Bowling v. Internal Revenue Service (In Re Bowling)United States Bankruptcy Court, E.D. Virginia · 1992