Legal Opinion
United States v. Powell
District Court, S.D. Georgia
Decided July 25, 1980No. Civ. A. No. 379-32PublishedCited by 2 opinions
1Opinion of the Court
ORDER
BOWEN, District Judge.
Defendant William Ezra Powell was assessed distilled spirit excise taxes in the amount of $17,491.21 on March 8, 1976. 26 U.S.C. §§ 5001, 5005 (1976). The assessment arose as the result of defendant’s alleged involvement in an illegal distillery operation from February 21, 1973, through April 2, 1973. In this action against William Ezra Powell and his wife Evie W. Powell, plaintiff seeks to reduce to judgment the amount of the assessment plus interest and all other statutory additions. Plaintiff further claims a federal tax lien on all property owned by William Ezra…
2Cases cited26 opinions
- Parklane Hosiery Co. v. ShoreSupreme Court of the United States · 1979
- Blonder-Tongue Laboratories, Inc. v. University of Illinois FoundationSupreme Court of the United States · 1971
- 10 Fair empl.prac.cas. 1386, 10 Empl. Prac. Dec. P 10,320 Jessie Stevenson, Etc. v. International Paper Company, Mobile, AlabamaCourt of Appeals for the Fifth Circuit · 1975
- Nora Faye Johnson v. United StatesCourt of Appeals for the Fifth Circuit · 1978
- In the Matter of Alfred Lawrence Merrill, A/K/A Larry Merrill, Bankrupt. Larry Merrill v. Walter E. Heller & Company of Alabama, a CorporationCourt of Appeals for the Fifth Circuit · 1979
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3Cited by2 opinions
- Cloud v. SummersCourt of Appeals of Washington · 1999
- Blitch Ford, Inc. v. MIC Property and Cas. Ins. Corp.District Court, M.D. Georgia · 2000