Legal Opinion
Bailey v. Kelley
District Court, N.D. Ohio
Decided January 22, 1974No. C73-406PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM and ORDER
BEN C. GREEN, District Judge:
On February 14, 1973, the Internal Revenue Service notified Norris Lamar Bailey that his 1972 tax year had been terminated pursuant to 26 U.S.C. § 6851, and, pursuant to 26 U.S.C. § 6201, assessed against him $25,050.00 in federal income taxes for that year. That assessment was reduced to $8,435.58 on May 10, 1973.
On May 11, 1973, Mabel Dolores Coleman, a sister of Mr. Bailey, was notified by the Internal Revenue Service that a jeopardy assessment in the sum of $7,247.00 was levied against her as a transferee of Norris Lamar Bailey of certain…
2Cases cited9 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Glenn v. American Surety Co.Court of Appeals for the Sixth Circuit · 1947
- Schreck v. United StatesDistrict Court, D. Maryland · 1969
- North Avondale Neighborhood Association v. Cincinnati Metropolitan Housing AuthorityCourt of Appeals for the Sixth Circuit · 1972
- United States v. Alex Shondor BirnsCourt of Appeals for the Sixth Circuit · 1968
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- L. O. C. Industries, Inc. v. United StatesDistrict Court, M.D. Tennessee · 1976