Legal Opinion
John P. Pomeroy v. United States of America, John P. Pomeroy and Frances E. Pomeroy, Cross-Appellants v. United States of America, Cross-Appellee
Court of Appeals for the Fifth Circuit
Decided February 8, 1989No. 87-6101, 88-2239PublishedCited by 31 opinions
1Opinion of the Court
CLARK, Chief Judge:
The district court enjoined the government from collecting tax assessments from taxpayers John and Frances Pomeroy. The district court also awarded costs and attorneys’ fees to taxpayers. We reverse both the injunction and the award of costs and fees.
Facts
For the years 1981 and 1982, taxpayers filed joint federal income tax returns which listed as their address 3832 Chevy Chase, Houston, Texas 77019. In January 1985, taxpayers moved from the Chevy Chase address to 5100 San Felipe, No. 202-E, Houston, Texas 77056.
By a letter dated March 4, 1985 addressed to taxpayers at the…
2Cases cited8 opinions
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Abeles v. CommissionerUnited States Tax Court · 1988
- William L. King and Darlene E. King v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1988
- Conrad Keado v. United States of America, Conrad L. Keado and Linda W. Keado v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Jerry W. And Jeanette Mulder v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
3 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Monge v. CommissionerUnited States Tax Court · 1989
- Thompson v. CommissionerUnited States Tax Court · 2013
- William D. Armstrong v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1994
- Harold J. Marks, A/K/A Haley Justin Van De Mark and Lea Marks, A/K/A Alanna Leigh Van De Mark v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1991
- Gerald D. Ward and Joan Ward (Deceased) v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
26 more not listed; retrieve them via the Exa API.