Legal Opinion
Iannelli v. Long
Court of Appeals for the Third Circuit
Decided June 29, 1973No. 72-1418PublishedCited by 23 opinions
1Opinion of the Court
OPINION OF THE COURT
HASTIE, Circuit Judge.
The order from which the government has taken this appeal enjoined the District Director and the Commissioner of Internal Revenue from seizing or selling, until further order of the court, any property of Robert Iannelli or his wife Dolores to satisfy jeopardy assessments against them for alleged failure to pay overdue federal wagering taxes. In its opinion, W.D.Pa.1971, 333 F.Supp. 407, the court explained that the purpose of this temporary injunction was to protect *318the taxpayers against possible necessity for self incrimination if, in normal course,…
2Cases cited5 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- United States v. KordelSupreme Court of the United States · 1970
- De Vita v. SillsCourt of Appeals for the Third Circuit · 1970
- Lora Belle Johnson v. J. E. Wall, Director of Internal RevenueCourt of Appeals for the Fourth Circuit · 1964
- Iannelli v. LongDistrict Court, W.D. Pennsylvania · 1971
3Cited by23 opinions
- Alexander T. Arthurs v. Chris O. SternCourt of Appeals for the First Circuit · 1977
- United States v. Certain Real Property & Premises Known as 1344 Ridge RoadDistrict Court, E.D. New York · 1989
- Thomas C. Thomas v. United StatesCourt of Appeals for the Fifth Circuit · 1976
- Henry Thornton v. United States of America, and Alfred L. Whinston, District Director of Internal RevenueCourt of Appeals for the Third Circuit · 1974
- Joseph F. Shaffer v. United StatesCourt of Appeals for the Fourth Circuit · 1975
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