Legal Opinion
United States v. Tempelman
District Court, D. New Hampshire
Decided March 21, 2000No. Civ. 98-697-BPublishedCited by 12 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
BARBADORO, Chief Judge.
The United States brings this action pursuant to 26 U.S.C. §§ 7401 and 7403 to reduce to judgment federal tax assessments against Andrew D. Tempelman and Priscilla Tempelman and to foreclose federal tax liens upon certain real property presently or formerly owned by the Tem-pelmans. 1 The assessments and liens in question arise from the Tempelmans’ unpaid federal income tax liabilities for tax years 1983, 1984, 1985, and 1990. 2 Also named as defendants are the Fellowship of Perfect Liberty and Citizens Bank of New Hampshire, both of which…
2Cases cited31 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. RodgersSupreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
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3Cited by12 opinions
- March v. Internal Revenue ServiceCourt of Appeals for the Tenth Circuit · 2003
- United States v. TempelmanCourt of Appeals for the First Circuit · 2001
- Internal Revenue Service v. PranskyDistrict Court, D. New Jersey · 2001
- In Re BergUnited States Bankruptcy Court, E.D. Pennsylvania · 2009
- US v BakerDistrict Court, D. New Hampshire · 2014
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