Legal Opinion
United States v. Robert Asmar and Kathleen Asmar
Court of Appeals for the Third Circuit
Decided August 27, 1987No. 86-5585PublishedCited by 76 opinions
1Opinion of the Court
OPINION OF THE COURT
GARTH, Circuit Judge:
This appeal arises from a civil action brought by the IRS against Robert and Kathleen Asmar seeking judgment for income tax deficiencies, penalties and interest for the years 1965-1968. Kathleen As-mar Rosenbaum (Asmar), among other defenses, asserts that the IRS was estopped to obtain judgment against her.
The acts that Asmar claims constitute estoppel are a series of representations made to her by low-level Internal Revenue Service employees. Asmar asserts that it was represented to her that the IRS would not take action against her to collect an…
2Cases cited25 opinions
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- Heckler v. Community Health Services of Crawford County, Inc.Supreme Court of the United States · 1984
- Schweiker v. HansenSupreme Court of the United States · 1981
- Lyng v. PayneSupreme Court of the United States · 1986
- Immigration & Naturalization Service v. MirandaSupreme Court of the United States · 1982
20 more not listed; retrieve them via the Exa API.
3Cited by76 opinions
- Harold M. Reynolds v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1988
- Messa v. Omaha Property & Casualty InsuranceDistrict Court, D. New Jersey · 2000
- John T. Kennedy v. United States of America, Third Party v. Harold C. Gatewood, Third PartyCourt of Appeals for the Third Circuit · 1992
- United States v. Lewis Pepperman, Trustee for Keith T. Sorensen, Keith T. Sorensen, Debtor, Us Trustee, TrusteeCourt of Appeals for the Third Circuit · 1992
- In the Matter of Roger Roy Larson and Joan Rosemary Larson, Debtors-AppellantsCourt of Appeals for the Seventh Circuit · 1988
71 more not listed; retrieve them via the Exa API.