Legal Opinion
Vernon v. United States
District Court, M.D. North Carolina
Decided June 13, 1984No. C-84-400-WSPublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OPINION
ERWIN, District Judge.
The plaintiffs filed this action on May 7, 1984 seeking judicial review of an Internal Revenue Service (IRS) termination assessment of income tax for 1984.
Pursuant to a valid search warrant issued on February 16, 1984, officials seized several items from the plaintiffs’ residence including firearms, illegal drugs, financial records, and over $15,000 in cash. Plaintiff Oliver Vernon was arrested and charged with drug trafficking.
Subsequently, the IRS terminated plaintiff Oliver Vernon’s taxable year for 1984 and assessed income taxes for the period…
2Cases cited2 opinions
- McAvoy v. Internal Revenue ServiceDistrict Court, W.D. Michigan · 1979
- Berkery v. United StatesDistrict Court, E.D. Pennsylvania · 1982
3Cited by2 opinions
- Vanerio v. Internal Revenue ServiceDistrict Court, E.D. New York · 1986
- Klotzman v. United States, Internal Revenue ServiceDistrict Court, D. Maryland · 1985