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Legal Opinion

United States v. Wood

District Court, W.D. Kentucky

Decided May 6, 1987No. Civ. A. 85-0815-L(J)PublishedCited by 6 opinions

1Opinion of the Court

MEMORANDUM OPINION

JOHNSTONE, Chief Judge.

This matter is before the Court on cross-motions for summary judgment filed by Plaintiff United States of America (the Government), Defendant Jane Wood (Mrs. Wood), and Defendant Ina B. Johnson (Mrs. Johnson). The Government brings suit under the internal revenue laws of the United States, 26 U.S.C. §§ 1-9602, to collect unpaid taxes, interest, and penalties owed by Defendant Charles Wood (Mr. Wood) through the foreclosure of federal tax liens on property known as Berry Hill — a residence located in Jefferson County, Kentucky, which at one time or…

2Cases cited31 opinions

  1. Welch v. HelveringSupreme Court of the United States · 1933
  2. Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
  3. United States v. BessSupreme Court of the United States · 1958
  4. Glass City Bank v. United StatesSupreme Court of the United States · 1945
  5. Ruth B. Bryant v. Commonwealth of KentuckyCourt of Appeals for the Sixth Circuit · 1974

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3Cited by6 opinions

  1. United States v. Jane WoodCourt of Appeals for the Sixth Circuit · 1989
  2. In re JosephUnited States Bankruptcy Court, E.D. Kentucky · 2018
  3. Montana v. United StatesUnited States Court of Federal Claims · 1995
  4. Schlarman v. Nageleisen (In re Nageleisen)United States Bankruptcy Court, E.D. Kentucky · 2015
  5. Town Branch Storage, Inc. v. CommonwealthCourt of Appeals of Kentucky · 1999

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