Legal Opinion

Ketcham v. United States

District Court, D. Nevada

Decided August 27, 1991No. CV-N-91-47-ECRPublishedCited by 3 opinions

1Opinion of the Court

ORDER

EDWARD C. REED, Jr., Chief Judge.

Plaintiff, Evelyn Ketcham, moves the Court for issuance of a preliminary injunction to prohibit the I.R.S. from levying on certain assets pursuant to a levy served on Western Title Company, • Inc., on May 16, 1991. An evidentiary hearing was held before the court on May 24, 1991. At that time the court also heard the arguments of counsel and received legal authority in support of the parties respective positions.

This action is brought pursuant to 26 U.S.C. § 7426. Section 7426(b)(1) provides the District Court with jurisdiction to grant an injunction…

2Cases cited13 opinions

  1. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  2. Aquilino v. United StatesSupreme Court of the United States · 1960
  3. Bob Jones University v. SimonSupreme Court of the United States · 1974
  4. Apple Computer, Inc. v. Formula International Inc.Court of Appeals for the Ninth Circuit · 1984
  5. Miss World (Uk) Limited v. Mrs. America Pageants, Inc.Court of Appeals for the Ninth Circuit · 1988

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3Cited by3 opinions

  1. Ross Controls, Inc. v. United States, Department of the Treasury, Internal Revenue ServiceDistrict Court, E.D. Pennsylvania · 1993
  2. Jarro v. United StatesDistrict Court, S.D. Florida · 1992
  3. Nielsen v. United StatesDistrict Court, S.D. Texas · 2021

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