Legal Opinion
Charles R. Rambo v. United States of America and District Director of Internal Revenue for the District of Kentucky
Court of Appeals for the Sixth Circuit
Decided February 12, 1974No. 73-1131, 73-1413PublishedCited by 26 opinions
1Opinion of the Court
WILLIAM E. MILLER, Circuit Judge.
These consolidated appeals raise important and difficult questions concern ing the statutory authority of the Internal Revenue Service to collect “jeopardy assessments” and the procedural safeguards available to the taxpayer.
Charles Rambo, the taxpayer-appellee, was arrested on April 6, 1972, for reckless driving. A search of his ear and person revealed a supply of drugs and $2,200 in cash. The arrest resulted in the revocation of the appellee’s probation arising from previous charges, for which he is currently serving a sentence in the Jefferson County Jail.…
2Cases cited15 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Sniadach v. Family Finance Corp. of Bay ViewSupreme Court of the United States · 1969
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bull v. United StatesSupreme Court of the United States · 1935
- Phillips v. CommissionerSupreme Court of the United States · 1931
10 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Laing v. United StatesSupreme Court of the United States · 1976
- In Re WhiteUnited States Bankruptcy Court, D. Connecticut · 1994
- Rodriguez v. United StatesDistrict Court, N.D. Illinois · 1986
- Vines v. Internal Revenue Service (In Re Vines)District Court, M.D. Florida · 1996
- Sharon Willits v. W. L. Richardson and A. J. O'DOnnellCourt of Appeals for the Fifth Circuit · 1974
21 more not listed; retrieve them via the Exa API.