Legal Opinion
Turk v. Internal Revenue Service
District Court, D. Montana
Decided October 19, 2000No. CV 97-95-BU-DWMPublishedCited by 7 opinions
1Opinion of the Court
ORDER
MOLLOY, District Judge.
Background
This is a wrongful levy action under 26 U.S.C. § 7426. Plaintiff Rick Turk (“Rick”) is the son of taxpayer Richard Turk (“Richard”). In 1983, Richard Turk was convicted of failing to file an income tax return in the years 1978, 1979, and 1980. He served nine months in prison.
On January 23, 1989, still wrangling with Richard over his late-1970’s tax returns, the IRS sent a notice of deficiency to Richard. That notice covered the years 1976 through 1980. Richard petitioned the Tax Court for relief sometime during 1989.
On December 3, 1989, Richard conveyed…
2Cases cited11 opinions
- Richardson v. PeralesSupreme Court of the United States · 1971
- Meanel v. ApfelCourt of Appeals for the Ninth Circuit · 1999
- Allentown MacK Sales & Service, Inc. v. National Labor Relations BoardSupreme Court of the United States · 1998
- Towe Antique Ford Foundation v. Internal Revenue Service, Department of Treasury, United StatesDistrict Court, D. Montana · 1992
- K.A. Morris v. United States of America, the Department of the Treasury, Internal Revenue ServiceCourt of Appeals for the Eleventh Circuit · 1987
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- CB Richard Ellis, Inc. v. CLGP, LLCColorado Court of Appeals · 2010
- Dalton v. Comm'rUnited States Tax Court · 2010
- 911 Management, LLC v. United StatesDistrict Court, D. Oregon · 2009
- Arthur Dalton, Jr. and Beverly Dalton v. CommissionerUnited States Tax Court · 2010
- Dalton v. Comm'rUnited States Tax Court · 2010
2 more not listed; retrieve them via the Exa API.