Legal Opinion
Elias Kaggen and Rio A. Sferrazza v. Internal Revenue Service and United States of America
Court of Appeals for the Second Circuit
Decided November 29, 1995No. 1152, Docket 94-6183PublishedCited by 21 opinions
1Opinion of the Court
FRANK A KAUFMAN, District Judge:
I
On June 6, 1995, this Court affirmed the judgment of the United States District Court for the Eastern District of New York (Spatt, J.), granting to defendants summary judgment. Kaggen v. I.R.S., 57 F.3d 163, 165 (2d Cir.1995). Plaintiff taxpayers sought thereafter a rehearing which this Court has granted. After such rehearing, this Court hereby reconfirms its earlier decision.
This case concerns the propriety of an Internal Revenue Service (“IRS”) levy against taxpayers’ bank accounts to satisfy a tax deficiency. The issue is whether notice given to taxpayers…
2Cases cited6 opinions
- Texas & Pacific Railway Co. v. PottorffSupreme Court of the United States · 1934
- United States v. Vincent J. Ricciardi, United States of America v. Stanley M. UngerCourt of Appeals for the Second Circuit · 1966
- Jack Harold Halfen v. United StatesCourt of Appeals for the Tenth Circuit · 1963
- United States v. Algylee Bobbe WilsonCourt of Appeals for the Third Circuit · 1971
- United States v. Joseph MauroCourt of Appeals for the Second Circuit · 1974
1 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Beauvoir v. IsraelCourt of Appeals for the Second Circuit · 2015
- United States v. Reynaldo CanalesCourt of Appeals for the Second Circuit · 1996
- United States v. BariCourt of Appeals for the Second Circuit · 2010
- Scheafnocker v. CommissionerCourt of Appeals for the Third Circuit · 2011
- Klingshirn v. United States (In Re Klingshirn)Bankruptcy Appellate Panel of the Sixth Circuit · 1997
16 more not listed; retrieve them via the Exa API.