Legal Opinion

Detwiler v. United States

District Court, E.D. Pennsylvania

Decided November 18, 1975No. Civ. A. 74-2844PublishedCited by 8 opinions

1Opinion of the Court

MEMORANDUM

GORBEY, District Judge.

This action is brought by the plaintiff against the United States of America; Alfred L. Whinston, District Director of Internal Revenue Service; and Donald C. Alexander, Commissioner of Internal Revenue.

It appears that plaintiff previously operated a business as an electrical contractor. The Internal Revenue Service made certain tax assessments against him for employment and Social Security taxes in 1972 and 1973, he having filed returns but making no payment. Notices of federal tax liens were filed in Montgomery County, Pennsylvania, and steps authorized by…

2Cases cited15 opinions

  1. Barr v. MatteoSupreme Court of the United States · 1959
  2. Bull v. United StatesSupreme Court of the United States · 1935
  3. Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
  4. James Harvey Johnson v. Warden Noah Alldredge and Corrections Officer CronrathCourt of Appeals for the Third Circuit · 1973
  5. Louis Sager Hunsucker, Jr. v. Robert L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1974

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3Cited by8 opinions

  1. Braden v. South Main BankCourt of Appeals of Texas · 1992
  2. Super Flea Market of Chattanooga, Inc. v. OlsenTennessee Supreme Court · 1984
  3. Church of Scientology of Celebrity Centre v. EggerDistrict Court, District of Columbia · 1982
  4. Christensen v. United StatesDistrict Court, D. New Jersey · 1990
  5. Murray v. United StatesDistrict Court, D. North Dakota · 1981

3 more not listed; retrieve them via the Exa API.

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