Legal Opinion
Reno v. United States
District Court, S.D. Mississippi
Decided July 6, 1989No. Civ. A. J86-0251(L)PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
TOM S. LEE, District Judge.
On August 12, 1985, the Internal Revenue Service assessed penalties against the plaintiff, Allen G. Reno, totalling $452,000 pursuant to 26 U.S.C. § 6700. Reno paid a portion of the penalty and then instituted the present action to contest the penalty assessment on the basis that his activities were not violative of section 6700 and claiming alternatively that the amount of the penalty assessed by the Service was erroneous since it was based on an improper method of calculation. The government counterclaimed, seeking recovery of the…
2Cases cited11 opinions
- United States v. Urrutia (Jose Santo)Court of Appeals for the Fourth Circuit · 1987
- Illya Bond v. United StatesCourt of Appeals for the Ninth Circuit · 1989
- Spriggs v. United StatesDistrict Court, E.D. Virginia · 1987
- United States v. Music Masters, Ltd.District Court, W.D. North Carolina · 1985
- Waltman v. United StatesDistrict Court, M.D. Florida · 1985
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3Cited by3 opinions
- United States v. Estate Preservation ServicesCourt of Appeals for the Ninth Circuit · 2000
- United States v. Rapower-3, LLCDistrict Court, D. Utah · 2018
- United States v. Estate Preservation Services, a Trust Estate Preservation Services, Inc. Robert L. Henkell, United States of America v. Estate Preservation Services, a Trust and William F. SeftonCourt of Appeals for the Ninth Circuit · 2000