Legal Opinion
Richard L. Jones, and Margaret A. Jones v. United States
Court of Appeals for the Fifth Circuit
Decided December 28, 1989No. 89-2165PublishedCited by 18 opinions
1Opinion of the Court
PATRICK E. HIGGINBOTHAM, Circuit Judge:
Taxpayers sued seeking to enjoin the Government from “continuing in force and effect both a purported assessment and levy against the property of [taxpayers] allegedly to be applied to federal income taxes due or to become due” with respect to the years 1982 and 1983. 1 They alleged jurisdiction under 28 U.S.C. § 1340, 28 U.S.C. § 1361, the Internal Revenue Code, 26 U.S.C. § 6213(a), and the Administrative Procedure Act, 5 U.S.C. § 701 et seq. Because we find that the notices of deficiency sent by the IRS were sufficient, the IRS assessment was proper…
2Cases cited11 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- South Carolina v. ReganSupreme Court of the United States · 1984
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Conrad Keado v. United States of America, Conrad L. Keado and Linda W. Keado v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- James W. McCarty v. United StatesCourt of Appeals for the Fifth Circuit · 1991
- Christopher Gyorgy v. CIRCourt of Appeals for the Seventh Circuit · 2015
- Basdeo Balkissoon Gloria Balkissoon v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1993
- Stiles v. United StatesUnited States Court of Federal Claims · 2000
- Franklin v. United StatesCourt of Appeals for the Fifth Circuit · 2022
13 more not listed; retrieve them via the Exa API.