Legal Opinion
K.A. Morris v. United States of America, the Department of the Treasury, Internal Revenue Service
Court of Appeals for the Eleventh Circuit
Decided March 27, 1987No. 86-3514PublishedCited by 35 opinions
1Opinion of the Court
TUTTLE, Senior Circuit Judge:
This is an appeal from a district court judgment, 652 F.Supp. 120, which dismissed the plaintiff’s suit under the Internal Revenue Code Section 7426, providing for an action to be filed by a person who claims that his property has been improperly levied upon for the taxes due by a different taxpayer. 1
This non-jury trial began with the trial court addressing the plaintiff: “All right, sir. Call your first witness.”
To this statement, Mr. Boda, plaintiff’s counsel answered: “Your Honor, as I understand it, because of the nature of this action, the government is…
2Cases cited8 opinions
- Diaz v. United StatesSupreme Court of the United States · 1912
- Spiller v. Atchison, Topeka & Santa Fe Railway Co.Supreme Court of the United States · 1920
- Valley Finance, Inc. v. United StatesCourt of Appeals for the D.C. Circuit · 1980
- Damon v. CarrolMassachusetts Supreme Judicial Court · 1895
- Manuel Flores and Wilshire Insurance Company, Appellants-Cross-Appellees v. United States of America, Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1977
3 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Edith Libutti, Doing Business as Lion Crest Stable, a Sole Proprietorship v. United StatesCourt of Appeals for the Second Circuit · 1997
- Century Hotels, Crismar Corporation, Movant-Appellant v. United StatesCourt of Appeals for the Fifth Circuit · 1992
- Earl Winebrenner v. United StatesCourt of Appeals for the Ninth Circuit · 1991
- Glenda S. Scoville v. United StatesCourt of Appeals for the Eighth Circuit · 2001
- United States v. Herberto PulgarCourt of Appeals for the Seventh Circuit · 2015
30 more not listed; retrieve them via the Exa API.