Legal Opinion
United States v. Ballentine
District Court, D. Maryland
Decided July 16, 1981No. Civ. A. No. J-80-2355Published
1Opinion of the Court
MEMORANDUM AND ORDER
SHIRLEY B. JONES, District Judge.
The United States has brought the instant action to collect certain overdue taxes owed by defendant for the years 1969,1970, 1971 and 1973. It is alleged that outstanding income tax deficiencies were assessed against defendant, including interest and penalties under 26 U.S.C. § 6651(a)(1) and (2) on September 24,1974. It is also alleged that defendant has not paid the assessed deficiencies. The specific amounts assessed are alleged to be as follows:
Taxable Year Tax Deficiency Assessed § 6651(a)(1) Penalty Assessed § 6651(a)(2) Penalty…
2Cases cited4 opinions
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- United States v. Richard L. Kroll, of the Estate of Gertrude O'reilly, DeceasedCourt of Appeals for the Seventh Circuit · 1977
- Norton v. United StatesUnited States Court of Claims · 1977
- Bailey v. United StatesDistrict Court, D. New Jersey · 1976