Legal Opinion

Bremson v. United States

District Court, W.D. Missouri

Decided October 6, 1978No. 78-0496-CV-W-2PublishedCited by 2 opinions

1Opinion of the Court

MEMORANDUM OPINION AND ORDER DENYING PLAINTIFF INJUNC-TIVE RELIEF UNDER COUNT I OF THE COMPLAINT

COLLINSON, District Judge.

I. Statement of the Case

This is an action to enjoin the collection of income taxes. 1 Plaintiff’s income tax liability for the period of January 1, 1978 through May 13,1978 was calculated pursuant to a termination assessment under the provisions of 26 U.S.C. § 6851. The facts of the case, and the history of the proceedings in this Court, are fully set out in the Court’s order of August 31,1978. Bremson v. United States, 459 F.Supp. 121 (W.D.Mo.1978).

At plaintiff’s request,…

2Cases cited15 opinions

  1. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  2. Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
  3. Commissioner v. ShapiroSupreme Court of the United States · 1976
  4. United States v. Second National Bank of North MiamiCourt of Appeals for the Second Circuit · 1974
  5. In The Matter Of The Tax Indebtedness Of Dell W. CarlsonCourt of Appeals for the Tenth Circuit · 1978

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3Cited by2 opinions

  1. Richard Martinez v. United StatesCourt of Appeals for the Ninth Circuit · 1982
  2. Allen v. United StatesDistrict Court, D. Kansas · 1984

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