Legal Opinion
Bernice M. Gentry Charles F. Gentry v. United States
Court of Appeals for the Sixth Circuit
Decided April 24, 1992No. 91-6120PublishedCited by 64 opinions
1Opinion of the Court
MERRITT, Chief Judge.
The question before us is whether a federal income tax assessment made pursuant to 26 U.S.C. § 6203 and 26 C.F.R. 301.6203-1 1 is proper and thus permits the Internal Revenue Service to initiate procedures to enforce and collect taxes due. The purposes of the statute and regulations are to insure that a proper record is kept in order to avoid slipshod tax accounting practices and to insure that taxpayers may receive a summary of tax records pertaining to their tax liability. We hold that the IRS has complied with the governing statute and regulations in making the…
2Cases cited11 opinions
- Taft Broadcasting Company v. United StatesCourt of Appeals for the Sixth Circuit · 1991
- Amanda Meador, Serah Meador, and Tabetha Meador v. Cabinet for Human Resources, Marian McKinney and John HoyleCourt of Appeals for the Sixth Circuit · 1990
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- United States v. John A. ChilaCourt of Appeals for the Eleventh Circuit · 1989
- Carolyn Brafman v. United StatesCourt of Appeals for the Fifth Circuit · 1967
6 more not listed; retrieve them via the Exa API.
3Cited by64 opinions
- Building Service Local 47 Cleaning Contractors Pension Plan, (93-4133) v. Grandview Raceway, Northeast Ohio Harness, (93-3998/4054)Court of Appeals for the Sixth Circuit · 1995
- Orum v. Comm'rUnited States Tax Court · 2004
- Ronald James, and Kay James v. United StatesCourt of Appeals for the Tenth Circuit · 1992
- Howard S. Long v. United States of America, Internal Revenue Service, and Colorado Department of RevenueCourt of Appeals for the Tenth Circuit · 1993
- United States v. BoyceDistrict Court, S.D. California · 2001
59 more not listed; retrieve them via the Exa API.