Legal Opinion
Laing v. United States
Supreme Court of the United States
Decided January 13, 1976No. 73-1808PublishedCited by 224 opinions
1Opinion of the CourtJustice Marshall
These companion cases involve two taxpayers whose taxable years were terminated by the Internal Revenue Service (IRS) prior to their normal expiration date pursuant to the jeopardy-termination provisions of § 6851 (a)(1) of the Internal Revenue Code of 1954 (Code), 26 U. S. C. § 6851 (a)(1).1 Section 6851 (a)(1) allows the IRS immediately to terminate a taxpayer’s taxable period when it finds that the taxpayer intends to do any act tending to prejudice or render ineffectual the collection of his income tax for the current or preceding tax*164able year. Upon termination the tax is immediately…
2Cases cited14 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Mitchell v. W. T. Grant Co.Supreme Court of the United States · 1974
- North Georgia Finishing, Inc. v. Di-Chem, Inc.Supreme Court of the United States · 1975
- Schreck v. United StatesDistrict Court, D. Maryland · 1969
- Charles R. Rambo v. United States of America and District Director of Internal Revenue for the District of KentuckyCourt of Appeals for the Sixth Circuit · 1974
9 more not listed; retrieve them via the Exa API.
3Cited by224 opinions
- United States v. JanisSupreme Court of the United States · 1976
- Hibbs v. WinnSupreme Court of the United States · 2004
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- State v. SteeleSupreme Court of Louisiana · 1980
219 more not listed; retrieve them via the Exa API.