Legal Opinion
Kabakjian v. United States
District Court, E.D. Pennsylvania
Decided April 12, 2000No. Civ.A. 97-5906PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM
WALDMAN, District Judge.
I. Introduction
Plaintiffs assert claims for damages against the United States under the Internal Revenue Code, 26 U.S.C. §§ 7433 & 7432, for the allegedly improper tax sale of their property and failure to release tax liens filed by the Internal Revenue Service with two Pennsylvania county prothonota-ries. 1
26 U.S.C. § 7433(a) provides a cause of action for damages to a taxpayer from the reckless, intentional or negligent disregard by any IRS official or employee of any provision of the Internal Revenue Code or regulation promulgated thereunder. “[Ujpon a…
2Cases cited33 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- United States v. Nordic Village, Inc.Supreme Court of the United States · 1992
- Lane v. PenaSupreme Court of the United States · 1996
- Williams v. Borough of West ChesterCourt of Appeals for the Third Circuit · 1989
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3Cited by3 opinions
- Bell Atlantic Network Services, Inc. v. Covad Communications Group, Inc.Court of Appeals for the Federal Circuit · 2001
- Bright v. United StatesDistrict Court, E.D. Pennsylvania · 2006
- Don Johnson Motors, Inc. v. United StatesDistrict Court, S.D. Texas · 2007