Legal Opinion
United States v. McPhilamy
District Court, W.D. Virginia
Decided November 13, 1981No. Civ. A. No. 80-0137(R)PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM OPINION
TURK, Chief Judge.
The United States of America filed this action on May 2, 1980, to obtain judgment against defendants William P. McPhilamy, Jr., and Celeste R. McPhilamy for federal taxes assessed against them. The court possesses jurisdiction of this matter pursuant to 28 U.S.C. §§ 1340, 1345. Defendants have moved for summary judgment on the grounds that the statute of limitations set forth at 26 U.S.C. § 6503(b) has lapsed and therefore bars the government from bringing this suit.
On April 16, 1973, the Internal Revenue Service assessed defendants for personal income…
2Cases cited5 opinions
- King v. CommissionerUnited States Tax Court · 1969
- United States v. MalkinDistrict Court, E.D. New York · 1970
- McAuley v. United StatesCourt of Appeals for the Ninth Circuit · 1975
- United States v. Burton W. Turner, and Dorothy TurnerCourt of Appeals for the Ninth Circuit · 1980
- United States v. CopleyDistrict Court, E.D. Missouri · 1980
3Cited by3 opinions
- United States v. ChreinDistrict Court, S.D. New York · 2005
- United States v. ChreinCourt of Appeals for the Second Circuit · 2008
- United States v. McPhilamyCourt of Appeals for the Fourth Circuit · 1982