Legal Opinion
Rogers v. United States
District Court, D. Minnesota
Decided November 10, 1980No. Civ. 4-80-250PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
DIANA E. MURPHY, District Judge.
Plaintiffs bring this action challenging the reasonableness of a jeopardy termination proceeding brought against plaintiff Rogers by defendant United States, challenging the amount of tax assessed against Rogers in that proceeding, and seeking a ruling that an assignment of certain goods and money from Rogers to plaintiff Resnick has priority over a tax lien filed on those goods and money. Jurisdiction is alleged under 26 U.S.C. §§ 6851, 7426, and 7429. Both sides have now moved for determination of the issues concerning the…
2Cases cited6 opinions
- Loretto v. United StatesDistrict Court, E.D. Pennsylvania · 1977
- United States v. One 1972 Datsun, Vehicle Identification No. LB1100355950District Court, D. New Hampshire · 1974
- United States v. T. C. Trigg, and Cross-Appellants, First State Bank, Crosset, ArkansasCourt of Appeals for the First Circuit · 1972
- Robert O. O'Reilly v. United StatesCourt of Appeals for the Eighth Circuit · 1973
- City of St. Paul v. MylesSupreme Court of Minnesota · 1974
1 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. 37.29 Pounds of Semi-Precious StonesCourt of Appeals for the Sixth Circuit · 1993
- Nolan v. United StatesDistrict Court, D. Arizona · 1982
- Hecht v. United StatesDistrict Court, S.D. New York · 1985
- Lopez v. Internal Revenue ServiceDistrict Court, E.D. New York · 1985
- Klotzman v. United States, Internal Revenue ServiceDistrict Court, D. Maryland · 1985
4 more not listed; retrieve them via the Exa API.