Legal Opinion
Prater v. United States
District Court, D. Arizona
Decided May 26, 1967No. Civ. No. 6260 PhxPublishedCited by 1 opinion
1Opinion of the Court
JUDGMENT AND ORDER
COPPLE, District Judge.
This is an action under Section 7426 (a) and (b) (1) of the Internal Revenue Code of 1954, seeking relief from an alleged improper levy made by the Director of Internal Revenue for the District of Arizona. The facts are not in dispute.
As a result of a business enterprise, the plaintiff Jim Prater failed to pay certain Federal excise taxes for the fiscal years 1964 and 1965 in the approximate sum of $1737.06. These taxes were payable by the said plaintiff individually.
On February 9, 1966, Jim Prater married the plaintiff Evelyn Prater. On January 16,…
2Cases cited7 opinions
- Cosper v. the Valley BankArizona Supreme Court · 1925
- Barr v. PetzholdArizona Supreme Court · 1954
- Shaw v. GreerArizona Supreme Court · 1948
- Forsythe v. PaschalArizona Supreme Court · 1928
- Oglesby v. PoageArizona Supreme Court · 1935
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- McKee v. ConkleCourt of Appeals of Arizona · 1975