Legal Opinion
Donald E. Hiley and Ruth v. Hiley v. United States
Court of Appeals for the Seventh Circuit
Decided December 19, 1986No. 85-1739PublishedCited by 29 opinions
1Opinion of the Court
ESCHBACH, Senior Circuit Judge.
The primary questions presented in this appeal are (1) whether this court has jurisdiction over this appeal and (2) whether the district court erred in dismissing this action under 26 U.S.C. § 7429 for judicial review of jeopardy and termination tax assessments. For the reasons stated below, we will deny the appellee’s motion to dismiss the appeal for lack of jurisdiction, reverse the district court’s dismissal of the action, and remand for further proceedings.
I
On December 3, 1984, the Commissioner of the Internal Revenue Service (“Commissioner”) issued to…
2Cases cited29 opinions
- Abbott Laboratories v. GardnerSupreme Court of the United States · 1967
- Hoffman v. BlaskiSupreme Court of the United States · 1960
- Thermtron Products, Inc. v. HermansdorferSupreme Court of the United States · 1976
- Lindahl v. Office of Personnel ManagementSupreme Court of the United States · 1985
- United States v. MoniaSupreme Court of the United States · 1943
24 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Focus v. Allegheny County Court Of Common PleasCourt of Appeals for the Third Circuit · 1996
- Angelo M. Diliberti v. United States of AmericaCourt of Appeals for the Seventh Circuit · 1987
- Patricia M. Krueger, and American States Insurance Company, Intervening v. James S. CartwrightCourt of Appeals for the Seventh Circuit · 1993
- Dr. Marjorie Reiley Maguire v. Marquette UniversityCourt of Appeals for the Seventh Circuit · 1987
- County of Berks Ex Rel. Baldwin v. Pennsylvania Labor Relations BoardSupreme Court of Pennsylvania · 1996
24 more not listed; retrieve them via the Exa API.