Legal Opinion
Guthrie v. Sawyer
Court of Appeals for the Tenth Circuit
Decided July 21, 1992No. Nos. 91-5010, 91-5011PublishedCited by 89 opinions
1Opinion of the Court
SEYMOUR, Circuit Judge.
In these consolidated cases, the pro se taxpayers appeal the district court’s disposition of their suits challenging the proceedings by which the Internal Revenue Service (IRS) collected federal income taxes assessed against them. James and Beatrice Guthrie contend that (1) the tax liens filed against them and the levies on their wages are invalid because the IRS failed to exercise due diligence in mailing to them the statutorily-mandated notices of deficiency, and (2) that procedurally improper assessments were executed against them. They also claim the district court…
2Cases cited15 opinions
- United States v. DalmSupreme Court of the United States · 1990
- Hughes v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Lonsdale v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- Louie N. Elias v. W.H. ConnettCourt of Appeals for the Ninth Circuit · 1990
- Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
10 more not listed; retrieve them via the Exa API.
3Cited by89 opinions
- Vincent C. Wiley v. United States of America Citizens Federal Mortgage Corporation State of Ohio Franklin County Treasurer and Houng ThaiCourt of Appeals for the Sixth Circuit · 1994
- Cortez v. McCauleyCourt of Appeals for the Tenth Circuit · 2007
- Davis v. CommissionerUnited States Tax Court · 2000
- Lunsford v. Comm'rUnited States Tax Court · 2001
- Jensen v. Redevelopment Agency of Sandy CityCourt of Appeals for the Tenth Circuit · 1993
84 more not listed; retrieve them via the Exa API.