Legal Opinion
United States v. Cope
District Court, W.D. Kentucky
Decided October 23, 1987No. Civ. A. C86-0051P(J)PublishedCited by 2 opinions
1Opinion of the Court
FINDINGS OF FACT AND CONCLUSIONS OF LAW
JOHNSTONE, Chief Judge.
A trial was held in this matter on April 15, 1987 in Paducah, Kentucky. This is a six-count civil action in which the Internal Revenue Service (hereinafter the IRS) seeks to reduce certain tax assessments to judgments and to foreclose tax liens against defendants Darrell W. Cope, d/b/a Cope Mining Company and Quality Construction Corporation. In addition, the IRS seeks damages against defendant I.T.T. Industrial Credit Corporation for failing to honor two Internal Revenue Service levies or for tortious conversion. Intervenor Debbie…
2Cases cited28 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- United States v. LombardoSupreme Court of the United States · 1916
- Roland J. Kalb v. United States of America, and Third-Party v.jerome L. Herold, Third-PartyCourt of Appeals for the Second Circuit · 1974
- Brian Miller v. United StatesCourt of Appeals for the Sixth Circuit · 1986
- Edwin A. And Pauline Teel v. United StatesCourt of Appeals for the Ninth Circuit · 1976
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3Cited by2 opinions
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990
- Estate of Leonard A. Wood, Deceased, J.M. Loonan, Personal Representative v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1990