Legal Opinion
Bean v. United States
District Court, N.D. Georgia
Decided August 8, 1985No. Civil C-85-2869, C-85-2872PublishedCited by 13 opinions
1Opinion of the Court
ORDER
ORINDA D. EVANS, District Judge.
On May 6, 1985, Plaintiff Richard W. Bean filed a complaint to determine the reasonableness and appropriateness of two jeopardy assessments levied against him by the Internal Revenue Service. Jurisdiction of the court was invoked pursuant to 26 U.S.C. § 7429(b). 1 This action is now before the court on the Government’s motion for summary determination. For the reasons hereafter stated, the court concludes that both the making of the jeopardy assessments and the amount so assessed were “reasonable under the circumstances.” 26 U.S.C. § 7429(b)(2).
As a…
2Cases cited10 opinions
- Commissioner v. ShapiroSupreme Court of the United States · 1976
- Loretto v. United StatesDistrict Court, E.D. Pennsylvania · 1977
- Haskin v. United StatesDistrict Court, C.D. California · 1977
- McAvoy v. Internal Revenue ServiceDistrict Court, W.D. Michigan · 1979
- Fidelity Equipment Leasing Corp. v. United StatesDistrict Court, N.D. Georgia · 1978
5 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- McWilliams v. CommissionerUnited States Tax Court · 1994
- Central De Gas De Chihuahua, S.A. v. United StatesDistrict Court, W.D. Texas · 1992
- Hersch v. United StatesDistrict Court, E.D. New York · 1988
- In Re Tax Refund LitigationDistrict Court, E.D. New York · 1988
- Bowen v. United States Internal Revenue Service (In Re Bowen)United States Bankruptcy Court, D. Utah · 1988
8 more not listed; retrieve them via the Exa API.