Legal Opinion

Williams v. United States

District Court, D. Nevada

Decided November 15, 1973No. Civ. LV-2025PublishedCited by 9 opinions

1Opinion of the Court

OPINION

ROGER D. FOLEY, Chief Judge.

FACTS

This is an action seeking preliminary injunction against the assessment and collection of federal taxes and for the return of monies seized as assessed taxes for a terminated tax period. Jurisdiction is asserted under 28 U.S.C. §§ 1340 and 1346(a)(1) and 26 U.S.C. §§ 6213(a) and 7421(a).

On information obtained from informants and police surveillance, the Las Vegas Police Department (LVPD) obtained a search warrant and, after no response to their knock, forcibly entered plaintiff’s apartment in search of narcotics on the evening of March 9, 1973.…

2Cases cited37 opinions

  1. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  2. Flora v. United StatesSupreme Court of the United States · 1960
  3. Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
  4. Flora v. United StatesSupreme Court of the United States · 1958
  5. United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931

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

3Cited by9 opinions

  1. Rodriguez v. United StatesDistrict Court, N.D. Illinois · 1986
  2. Sharon Willits v. W. L. Richardson and A. J. O'DOnnellCourt of Appeals for the Fifth Circuit · 1974
  3. Clark v. CampbellCourt of Appeals for the Fifth Circuit · 1974
  4. Jones v. CommissionerUnited States Tax Court · 1974
  5. Clark v. CampbellCourt of Appeals for the Fifth Circuit · 1974

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

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