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Legal Opinion

Viva Ltd. v. United States

District Court, D. Colorado

Decided June 6, 1980No. Civ. A. 79-C-1701PublishedCited by 9 opinions

1Opinion of the Court

MEMORANDUM OPINION AND ORDER

CARRIGAN, District Judge.

The defendant United States has moved to dismiss the complaint on the grounds that this Court does not have subject matter jurisdiction and that the plaintiff, Viva Ltd., does not have the capacity to bring this action. For the reasons stated in this Memorandum Opinion and Order, the motion is denied.

On September 20, 1979, the Internal Revenue Service imposed certain tax assessments against one Tony Darwin, an individual taxpayer. 1 On September 24, 1979, the IRS filed a Notice of Federal Tax Lien against Darwin in Eagle County, and with…

2Cases cited22 opinions

  1. Holmberg v. ArmbrechtSupreme Court of the United States · 1946
  2. Aquilino v. United StatesSupreme Court of the United States · 1960
  3. Angel v. BullingtonSupreme Court of the United States · 1947
  4. United States v. BessSupreme Court of the United States · 1958
  5. Woods v. Interstate Realty Co.Supreme Court of the United States · 1949

17 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. Rodriguez v. United StatesDistrict Court, N.D. Illinois · 1986
  2. Schmidt v. KingCourt of Appeals for the Tenth Circuit · 1990
  3. Murray v. United StatesDistrict Court, D. North Dakota · 1981
  4. Eskanos v. Alpha 76, Inc.District Court, D. Colorado · 1989
  5. Schmidt v. KingCourt of Appeals for the Tenth Circuit · 1990

4 more not listed; retrieve them via the Exa API.

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