Legal Opinion
Lavnikevich v. United States
District Court, D. Massachusetts
Decided June 14, 1988No. Civ. A. No. 88-1146-HPublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM. AND ORDER
HARRINGTON, District Judge.
Procedure
This case comes before the Court as a suit arising under the laws of the Internal Revenue Code, 26 U.S.C. §§ 6851, 6867 and 7429. The plaintiff, Carl N. Lavnikevich, seeks this Court’s review of a tax assessment in the amount of $75,282 in cash by the Internal Revenue Service (“I.R.S.”). Plaintiff claims this tax was erroneously and illegally assessed against and collected from him. Jurisdiction is asserted by plaintiff pursuant to Title 28, § 1346(a)(1) of the U.S. Code.
Facts
On January 26, 1988 at approximately 10:35 A.M., the…
2Cases cited5 opinions
- Linda Marie Nichols v. United StatesCourt of Appeals for the Ninth Circuit · 1980
- Hecht v. United StatesDistrict Court, S.D. New York · 1985
- Robrish v. United StatesDistrict Court, D. Massachusetts · 1983
- Guerra v. United StatesDistrict Court, C.D. California · 1986
- Hirschhorn v. United StatesDistrict Court, S.D. New York · 1987
3Cited by2 opinions
- Bruce Morgan v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Bruce Morgan v. United StatesCourt of Appeals for the Ninth Circuit · 1992