Legal Opinion
Thomas A. Johnson v. United States
Court of Appeals for the Second Circuit
Decided March 31, 1993No. 843, Docket 92-6231PublishedCited by 10 opinions
1Opinion of the Court
LUMBARD, Circuit Judge:
Thomas A. Johnson, pro se, appeals from an order of the District Court of Connecticut, Dorsey, J, granting the government’s motion for summary judgment in his action to quiet title to his property by removing a tax lien. Johnson contends that this ruling was in error because the IRS assessed the tax which formed the basis of the lien before his time for filing an appeal expired. We agree and reverse.
On August 2, 1990, the Tax Court, Wright, /., determined that Johnson was liable for income tax deficiencies for the taxable years 1980 through 1984. On September 24, 1990,…
2Cases cited10 opinions
- Louie N. Elias v. W.H. ConnettCourt of Appeals for the Ninth Circuit · 1990
- Guthrie v. SawyerCourt of Appeals for the Tenth Circuit · 1992
- Rena Falik v. The United States of AmericaCourt of Appeals for the Second Circuit · 1965
- Philadelphia & Reading Corporation v. United StatesCourt of Appeals for the Third Circuit · 1991
- John J. Kulawy v. United StatesCourt of Appeals for the Second Circuit · 1990
5 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Progressive Consumers Federal Credit Union v. United StatesCourt of Appeals for the First Circuit · 1996
- Paul F. Belloff v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993
- E.J. Friedman Company, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- Thomas A. Johnson v. United States of America, Acting by and Through Department of Treasury IrsCourt of Appeals for the Second Circuit · 1997
- Alexandre v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2011
5 more not listed; retrieve them via the Exa API.