Legal Opinion
Baldassari v. United States
California Court of Appeal
Decided March 30, 1978No. Civ. 16871PublishedCited by 2 opinions
1Opinion of the Court
Opinion
REGAN, J.
In this Placer County Superior Court action to quiet title to two parcels of real property which had been subjected to federal “nominee” tax liens, plaintiffs’ motion for summary judgment decreeing the liens to be invalid as a matter of law was granted. This appeal followed.
On May 27, 1974, penalties were assessed against James P. Baldassari, Sr. (hereafter sometimes referred to as taxpayer), pursuant to section 6672 of the Internal Revenue Code of 1954 (James P. Baldassari, Sr., is the husband of plaintiff Vada Baldassari and the father of plaintiff James P. Baldassari, Jr.).…
2Cases cited9 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- G. M. Leasing Corp. v. United StatesSupreme Court of the United States · 1977
- Randone v. Appellate DepartmentCalifornia Supreme Court · 1971
- Michigan v. United StatesSupreme Court of the United States · 1943
- Eichler O. Kelly v. H. E. Springett, Bureau of Narcotics EnforcementCourt of Appeals for the Ninth Circuit · 1975
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3Cited by2 opinions
- Fourth Investment Lp v. United StatesCourt of Appeals for the Ninth Circuit · 2013
- Wilkinson v. United StatesDistrict Court, W.D. North Carolina · 1991