Legal Opinion
Kennedy v. United States
District Court, W.D. Michigan
Decided November 3, 1975No. G75-468 C.APublishedCited by 22 opinions
1Opinion of the Court
OPINION
FOX, Chief Judge.
This case concerns the application of 26 U.S.C.A. § 6212(a), (b)(1) (1975 Supp.) 1 *to the situation of one John E. Kennedy. 2 * Kennedy seeks to enjoin the United States from collecting or assessing taxes based on the notice of deficiency mailed January 7, 1975. A temporary restraining order was issued by this court on October 7, 1975, and it was extended by stipulation until November 3, 1975. 3 This court has jurisdiction under 28 U.S.C.A. § 1340, and an injunction may issue if the taxpayer is correct on the merits. 26 U.S.C.A. §§ 6213(a), 7421(a).
I
Based on the…
2Cases cited17 opinions
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Lifter v. CommissionerUnited States Tax Court · 1973
- McCormick v. CommissionerUnited States Tax Court · 1970
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- Joseph Delman and Jeanette Delman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967
12 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Monge v. CommissionerUnited States Tax Court · 1989
- Robert F. McPartlin and Geraldine McPartlin v. Commissioner of the Internal Revenue ServiceCourt of Appeals for the Seventh Circuit · 1981
- William J. Crum v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1980
- Zenco Eng'g Corp. v. CommissionerUnited States Tax Court · 1980
- Hubbard v. CommissionerUnited States Tax Court · 1987
17 more not listed; retrieve them via the Exa API.