Legal Opinion
Levrio v. United States
District Court, W.D. Pennsylvania
Decided July 9, 1986No. Civ. A. No. 85-1143PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OPINION
DIAMOND, District Judge.
Plaintiff commenced this action under 26 U.S.C. § 7429, and seeks judicial review of a termination assessment1 of federal income taxes made against him by the Internal Revenue Service (“IRS”) for the year 1985. Presently before the court is the *71defendant’s motion for summary judgment which for the reasons set forth below will be granted.
I. Background
On March 13, 1985, the Pennsylvania State Police arrested the plaintiff and charged him with possession and intent to distribute cocaine. After searching the plaintiff’s residence, the police discovered…
2Cases cited4 opinions
- Patricia A. Hollinger, Administratrix of the Estate of Germaine S. Hollinger, Deceased v. Wagner Mining Equipment Company, a Division of Paccar, IncCourt of Appeals for the Third Circuit · 1982
- Loretto v. United StatesDistrict Court, E.D. Pennsylvania · 1977
- The First Jersey National Bank, in No. 82-5620, in No. 82-5662 v. Dome Petroleum Limited and Dome Energy Limited, in No. 82-5620, in No. 82-5662Court of Appeals for the First Circuit · 1984
- Amyx v. United StatesDistrict Court, S.D. Ohio · 1981
3Cited by1 opinion
- Black v. United StatesDistrict Court, W.D. North Carolina · 1990