Legal Opinion
Jorge Byron Alegria v. United States
Court of Appeals for the Eleventh Circuit
Decided October 30, 1991No. 90-6049PublishedCited by 4 opinions
1Per curiam
In October, 1990, appellant Jorge Byron Alegría, a non-resident alien, filed a complaint in the United States District Court for the Southern District of Florida seeking review of a jeopardy assessment made against him pursuant to § 7429(b) of the Internal Revenue Code (the Code). Soon thereafter the United States filed a motion to dismiss the case for lack of venue. After a hearing on the matter, the district court dismissed the case for lack of venue pursuant to 28 U.S.C. § 1402(a)(1) and § 7429(e) of the Code. Alegría subsequently filed this timely appeal.
The jeopardy assessment that is…
2Cases cited8 opinions
- Plyler v. DoeSupreme Court of the United States · 1982
- Galveston, Harrisburg & San Antonio Railway Co. v. GonzalesSupreme Court of the United States · 1894
- Nazario Castaneda-Gonzalez v. Immigration and Naturalization ServiceCourt of Appeals for the D.C. Circuit · 1977
- Norma Williams v. United StatesCourt of Appeals for the Eleventh Circuit · 1983
- Young v. CommissionerCourt of Appeals for the Eleventh Circuit · 1991
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3Cited by4 opinions
- Topsnik v. United StatesDistrict Court, District of Columbia · 2013
- Lindholm v. United StatesDistrict Court, District of Columbia · 1992
- Jorge Byron Alegria v. United StatesCourt of Appeals for the Eleventh Circuit · 1991
- Lindholm v. United StatesDistrict Court, District of Columbia · 1992