Legal Opinion
United States v. Dixon
District Court, M.D. Alabama
Decided July 1, 1987No. Civ. A. 86-H-22-NPublishedCited by 47 opinions
1Opinion of the Court
MEMORANDUM OPINION
HOBBS, Chief Judge.
The United States of America brought this action to recover unpaid federal income taxes for the year 1975 in the amount of $200,997.02, including interest and penalties. On May 22, 1987, the Government filed a motion for summary judgment supported by a document entitled “Certificate of Assessments and Payments.” The defendant, Julian Dixon, has also filed a motion for summary judgment which raises two points: (1) that the Internal Revenue Service did not follow the assessment procedures established in 26 U.S.C. § 6203 and 26 C.F.R. 301.6203-1; and (2) that…
2Cases cited8 opinions
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- United States v. Chemical Foundation, Inc.Supreme Court of the United States · 1926
- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- Carolyn Brafman v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- United States v. Carl N. Miller, Sr., Administrator of the Estate of Florence M. Batt, Deceased, and Frances Virginia Batt Sutton, InterveningCourt of Appeals for the Seventh Circuit · 1963
3 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- John G. Rocovich, Jr. v. The United StatesCourt of Appeals for the Federal Circuit · 1991
- United States v. John A. ChilaCourt of Appeals for the Eleventh Circuit · 1989
- Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
- Charles R. Hefti and Marion Hefti v. Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1993
- Bernice M. Gentry Charles F. Gentry v. United StatesCourt of Appeals for the Sixth Circuit · 1992
42 more not listed; retrieve them via the Exa API.