Legal Opinion

Evans v. United States

District Court, S.D. Indiana

Decided July 17, 1987No. Nos. NA 87-122-C, NA 87-123-CPublishedCited by 39 opinions

1Opinion of the Court

ENTRY

BARKER, District Judge.

The plaintiffs Vickie S. Evans and James L. Evans filed complaints on June 5, 1987, seeking judicial review of the jeopardy tax assessments made on April 2, 1987, by the Internal Revenue Service against the plaintiffs pursuant to 26 U.S.C. § 7429 (1982). This court held a hearing on the matter on July 2 and July 6, 1987, and following the hearing ordered the parties to submit proposed post-hearing findings of fact and conclusions of law within ten days. Because the purpose of section 7429 is to grant relief quickly in cases where the IRS has overstepped the bounds…

2Cases cited6 opinions

  1. Loretto v. United StatesDistrict Court, E.D. Pennsylvania · 1977
  2. Haskin v. United StatesDistrict Court, C.D. California · 1977
  3. Fidelity Equipment Leasing Corp. v. United StatesDistrict Court, N.D. Georgia · 1978
  4. DeLauri v. United StatesDistrict Court, W.D. Texas · 1980
  5. Johnson v. CommissionerDistrict Court, M.D. Florida · 1979

1 more not listed; retrieve them via the Exa API.

3Cited by39 opinions

  1. In Re Camino Real Landscape Maintenance Contractors, Inc., Debtor. United States of America v. Camino Real Landscape Maintenance Contractors, Inc., in Re Hadrian Construction, Inc., Debtor. United States of America v. Hadrian Construction, Inc., in Re Armour Oil Company, Debtor. United States of America v. Armour Oil CompanyCourt of Appeals for the Ninth Circuit · 1987
  2. Gilbert R. Miller and Rita Miller v. Commissioner of Internal Revenue, James B. Kurtz and Katherine Kurtz v. Commissioner of Internal Revenue, W.C. Kurtz, Jr. And Alma Mae Kurtz v. Commissioner of Internal Revenue, Dorchester Partners, Edward O. Thorp and Vivian S. Thorp I.C. Hemmings Chicago Board of Trade and Chicago Mercantile Exchange, Amici CuriaeCourt of Appeals for the Tenth Circuit · 1988
  3. Danoff v. United StatesDistrict Court, C.D. California · 2004
  4. Cherbanaeff v. United StatesUnited States Court of Federal Claims · 2007
  5. First American Title Insurance Co. v. United StatesCourt of Appeals for the First Circuit · 1988

34 more not listed; retrieve them via the Exa API.

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