Legal Opinion
United States v. Lawrence W. Berman, Mariln Berman, and Forex Corporation
Court of Appeals for the Sixth Circuit
Decided August 6, 1987No. 86-3630PublishedCited by 33 opinions
1Opinion of the Court
RALPH B. GUY, Jr., Circuit Judge.
The United States appeals the trial court’s ruling that the government may not maintain a civil action to reduce an assessment to judgment in the absence of sending notice of the assessment and demand for payment to the taxpayer in accordance with section 6303(a) of the Internal Reve- . nue Code, 26 U.S.C. § 6303(a). Because we are convinced that the trial court erred as a matter of law, we reverse.
This action was brought by the United States of America against Lawrence W. Berman and Marilyn L. Berman to reduce two tax assessments to judgment and to foreclose…
2Cases cited10 opinions
- Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
- Meridian Wood Products Co., Inc., a Corporation v. United States of America, Harry F. Lenton and Colleen Lenton v. United StatesCourt of Appeals for the Ninth Circuit · 1984
- Jersey Shore State Bank v. United StatesSupreme Court of the United States · 1987
- United States v. Jersey Shore State BankCourt of Appeals for the Third Circuit · 1986
- United States v. Erie Forge Co.Court of Appeals for the Third Circuit · 1951
5 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- United States v. John A. ChilaCourt of Appeals for the Eleventh Circuit · 1989
- Joseph F. Purcell, Plaintiff-Counter-Claim-Defendant-Appellant v. United States of America, Defendant-Counter-Claimant-AppelleeCourt of Appeals for the Ninth Circuit · 1993
- Bernice M. Gentry Charles F. Gentry v. United StatesCourt of Appeals for the Sixth Circuit · 1992
- Tilley v. United StatesDistrict Court, M.D. North Carolina · 2003
- United States v. Ralph RohnerCourt of Appeals for the Sixth Circuit · 2015
28 more not listed; retrieve them via the Exa API.