Legal Opinion
Hohman v. United States
District Court, District of Columbia
Decided March 31, 1982No. CA 82-0766PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM OPINION
JOHN GARRETT PENN, District Judge.
The plaintiffs, in this summary proceeding filed pursuant to the Internal Revenue Code of 1954 (Code), as amended, specifically 26 U.S.C. § 7429(b), seek to have the Court determine the reasonableness of a jeopardy assessment made pursuant to 26 U.S.C. § 6861. The Court has jurisdiction of the proceedings pursuant to 26 U.S.C. § 7429(b) and 28 U.S.C. § 1346(e). 1 The case is now before the Court on plaintiffs’ motion for leave to take depositions within 30 days after commencement of the action. See Fed.R.Civ.P. 30(a). The Complaint was filed…
2Cases cited2 opinions
- Fidelity Equipment Leasing Corp. v. United StatesDistrict Court, N.D. Georgia · 1978
- Bremson v. United StatesDistrict Court, W.D. Missouri · 1978
3Cited by9 opinions
- Williams v. CommissionerUnited States Tax Court · 1989
- Galusha v. CommissionerUnited States Tax Court · 1990
- Lindholm v. United StatesDistrict Court, District of Columbia · 1992
- Pinto v. United StatesDistrict Court, D. Kansas · 1984
- Walker v. United StatesDistrict Court, E.D. Tennessee · 1987
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