Legal Opinion
Joseph Kivel Marilyn B. Mansour v. United States
Court of Appeals for the Ninth Circuit
Decided June 26, 1989No. 87-6347PublishedCited by 15 opinions
1Opinion of the Court
NOONAN, Circuit Judge:
Joseph Kivel and Marilyn B. Mansour (the plaintiffs) brought suit under 26 U.S.C. § 7426(a)(1) and (b)(1) seeking relief from the seizure of their property by the Internal Revenue Service. The case turns on what, under federal tax law, is “a reasonable inspection” of the public index of deeds to real property in Orange County, California. The district court gave judgment in favor of the United States. We affirm.
FACTS
The relevant chain of title begins with Bobbie Morgan Lane, who was born Bobbie Maurene Fines. She was married in 1972 to Creal Morgan, subsequently…
2Cases cited2 opinions
- Hohn v. Riverside County Flood Control & Water Conservation DistrictCalifornia Court of Appeal · 1964
- United States v. PolkCourt of Appeals for the Ninth Circuit · 1987
3Cited by15 opinions
- Suzy's Zoo (R) v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Tkb International, Inc. v. United States of America, Tkb International, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- Brightwell v. United StatesDistrict Court, S.D. Indiana · 1992
- Zuroff v. First Wisconsin Trust Co.Massachusetts Appeals Court · 1996
- Buenting v. Crystal Cascades Civil, LLC (In Re Crystal Cascades Civil, LLC)United States Bankruptcy Court, D. Nevada · 2008
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