Legal Opinion
Carol Smith Shannon v. United States
Court of Appeals for the Ninth Circuit
Decided September 15, 1975No. 74-1922PublishedCited by 26 opinions
1Opinion of the Court
OPINION
EUGENE A. WRIGHT, Circuit Judge:
The government appeals from two orders by which the district court (1) denied the defendant’s motion to dismiss for lack of jurisdiction and (2) granted a preliminary injunction against the Inter nal Revenue Service (IRS) enjoining the enforcement of a levy against Shannon’s assets. This court has jurisdiction under 28 U.S.C. § 1292(a)(1). 1
FACTS
On August 1, 1973 a jeopardy assessment was made against C. Arnholt Smith for over $22.8 million for unpaid 1969 income taxes. On October 3 of that year a notice of levy was served upon Carol Smith Shannon,…
2Cases cited12 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- United States v. American Friends Service CommitteeSupreme Court of the United States · 1974
7 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Louie N. Elias v. W.H. ConnettCourt of Appeals for the Ninth Circuit · 1990
- Manuel Flores and Wilshire Insurance Company, Appellants-Cross-Appellees v. United States of America, Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1977
- Thomas Jerry Myers v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Loving Saviour Church v. United StatesDistrict Court, D. South Dakota · 1983
- Allied/royal Parking L.P., a Limited Partnership Robert Silberman Bruce Silberman v. United StatesCourt of Appeals for the Ninth Circuit · 1999
21 more not listed; retrieve them via the Exa API.