Legal Opinion

Walsh v. United States

District Court, D. Minnesota

Decided February 11, 1981No. Civ. 4-80-384PublishedCited by 6 opinions

1Opinion of the Court

MEMORANDUM INCORPORATING FINDINGS OF FACT, CONCLUSIONS OF LAW, AND ORDER FOR JUDGMENT

MacLAUGHLIN, District Judge.

This case arises out of attempts by the United States to collect taxes which it claims are due from the plaintiff, Patricia N. Walsh. On July 15, 1980, plaintiff moved for an order temporarily restraining defendants from continuing efforts to collect the alleged deficiencies. Defendants agreed to cease such efforts pending a hearing on plaintiff’s motion for a preliminary injunction. Subsequently, counsel for all parties agreed that the preliminary injunction motion would be…

2Cases cited19 opinions

  1. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  2. Bob Jones University v. SimonSupreme Court of the United States · 1974
  3. Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
  4. Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
  5. Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949

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3Cited by6 opinions

  1. Mollet v. CommissionerUnited States Tax Court · 1984
  2. Jack Ballard and Mary Ballard v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1984
  3. Davis v. Commissioner of Internal Revenue ServiceDistrict Court, M.D. Alabama · 1987
  4. In Re FrankUnited States Bankruptcy Court, M.D. North Carolina · 2005
  5. Mollet v. CommissionerUnited States Tax Court · 1984

1 more not listed; retrieve them via the Exa API.

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