Legal Opinion
In re the Tax Indebtedness of Stephens Equipment Co.
District Court, D. Montana
Decided November 14, 1985No. MCV 85-70-M-CCLPublished
1Opinion of the Court
MEMORANDUM AND ORDER
LOVELL, District Judge.
On September 25, 1985, the United States Attorney submitted an application for an order allowing IRS agent Craig D. Carrier to enter the business premises of the taxpayer, Stephens Equipment Co., for the purpose of seizing such property as may be found therein which is subject to levy for unpaid taxes. Accompanying the application is the affidavit of Carrier, stating in pertinent part that an assessment of tax has been made against the taxpayer; notice and demand for payment have been served; the taxpayer failed to pay the amount due within ten days…
2Cases cited9 opinions
- Camara v. Municipal Court of City and County of San FranciscoSupreme Court of the United States · 1967
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- Manuel Flores and Wilshire Insurance Company, Appellants-Cross-Appellees v. United States of America, Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1977
- In The Matter Of The Tax Indebtedness Of Dell W. CarlsonCourt of Appeals for the Tenth Circuit · 1978
- Hans Bothke v. Fluor Engineers and Constructors, Inc., and W.J. TerryCourt of Appeals for the Ninth Circuit · 1983
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