Legal Opinion

Norma Williams v. United States

Court of Appeals for the Eleventh Circuit

Decided May 12, 1983No. 81-6071PublishedCited by 26 opinions

1Opinion of the Court

HATCHETT, Circuit Judge:

Norma Williams brought this action in the District Court for the Southern District of Florida under I.R.C. § 7429(b)(1). 1 The district court entered a final judgment of dismissal for lack of venue because Norma Williams, the appellant, is an alien. Williams argues that such a holding unconstitutionally infringes upon her fifth amendment rights and the rights of all alien taxpayers. We remand to the district court.

Norma Williams, a citizen of the United Kingdom, has a visa which allows her to visit and stay in the United States. During the past year, Williams spent…

2Cases cited15 opinions

  1. Broadrick v. OklahomaSupreme Court of the United States · 1973
  2. Plyler v. DoeSupreme Court of the United States · 1982
  3. Bolling v. SharpeSupreme Court of the United States · 1954
  4. United States v. RainesSupreme Court of the United States · 1960
  5. Schneider v. RuskSupreme Court of the United States · 1964

10 more not listed; retrieve them via the Exa API.

3Cited by26 opinions

  1. Abrams v. CommissionerUnited States Tax Court · 1984
  2. Susie Schuster, A/K/A Susie Schuster Translateur v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
  3. Donald E. Hiley and Ruth v. Hiley v. United StatesCourt of Appeals for the Seventh Circuit · 1986
  4. Stebco Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1990
  5. Wilson v. Wilson-Cook Medical, Inc.District Court, M.D. North Carolina · 1989

21 more not listed; retrieve them via the Exa API.

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