Legal Opinion
Albert E. Robinson and Rose M. Robinson v. United States
Court of Appeals for the Third Circuit
Decided January 23, 1991No. 90-1242PublishedCited by 46 opinions
1Opinion of the Court
OPINION OF THE COURT
WEIS, Circuit Judge.
Asserting a procedural defect, taxpayers challenged an Internal Revenue Service lien via a suit under 28 U.S.C. § 2410(a). The district court dismissed for lack of jurisdiction concluding that the taxpayers’ attack necessarily struck at the underlying assessment, a result it believed was barred by this Court’s precedent. We reverse. Our prohibition against assaults on the “merits of an assessment” applies to the amount of tax due and does not prevent scrutiny of procedural lapses by the IRS.
In 1971 the Internal Revenue Service assessed plaintiffs for…
2Cases cited14 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Commissioner v. ShapiroSupreme Court of the United States · 1976
- Laing v. United StatesSupreme Court of the United States · 1976
- Louie N. Elias v. W.H. ConnettCourt of Appeals for the Ninth Circuit · 1990
- Aqua Bar & Lounge, Inc. v. United States of America Department of Treasury Internal Revenue Service and Joseph B. SaltzCourt of Appeals for the Third Circuit · 1976
9 more not listed; retrieve them via the Exa API.
3Cited by46 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
- Gaylon L. Harrell v. United StatesCourt of Appeals for the Seventh Circuit · 1993
- International Engine Parts, Inc. v. Feddersen & Co.California Supreme Court · 1995
- Michael J. Geiselman v. United States of America, Michael J. Geiselman v. United StatesCourt of Appeals for the First Circuit · 1992
- Guthrie v. SawyerCourt of Appeals for the Tenth Circuit · 1992
41 more not listed; retrieve them via the Exa API.