Legal Opinion

United States v. Bedrettin Y. And Annamarie Gunc

Court of Appeals for the Eighth Circuit

Decided December 16, 1970No. 20361_1PublishedCited by 14 opinions

1Per curiam

This appeal is from an order of dismissal pursuant to Federal Rules of Civil Procedure 41(a) (2) entered by the Honorable Axel J. Beck, United States District Court for the District of South Dakota, Northern Division.

On March 20, 1968, tax assessments were made against Bedrettin Y. and Annamarie Gunc, appellants herein and hereinafter referred to as defendants, for their income tax liabilities for the years 1963 through 1966 inclusive. These jeopardy assessments, made pursuant to Section 6861(a) of the Internal Revenue Code of 1954, were allegedly necessitated by defendants intended departure…

2Cases cited3 opinions

  1. Robert W. Johnston v. H. G. Cartwright, Kiowa Corporation, Walter Brown and H. G. Cartwright v. Robert W. JohnstonCourt of Appeals for the Eighth Circuit · 1966
  2. George Olshausen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
  3. Larsen v. Switzer, Judge of the United States District CourtCourt of Appeals for the Eighth Circuit · 1950

3Cited by14 opinions

  1. Neil A. Holmgren v. Massey-Ferguson, Inc.Court of Appeals for the Eighth Circuit · 1975
  2. Great Rivers Cooperative Of Southeastern Iowa v. Farmland Industries, Inc.Court of Appeals for the Eighth Circuit · 1999
  3. Cathy A. Williams v. Ford Motor Credit Company v. S & S Recovery, Inc. Cathy A. Williams, Ford Motor Credit Company v. S & S Recovery, Inc.Court of Appeals for the Eighth Circuit · 1980
  4. Glen HOFFMANN, Appellee, v. ALSIDE, INC., and United States Steel Corporation, AppellantsCourt of Appeals for the Eighth Circuit · 1979
  5. EXDS, Inc. v. RK Electric, Inc. (In Re EXDS, Inc.)United States Bankruptcy Court, D. Delaware · 2003

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