Legal Opinion
Grafton v. United States
District Court, W.D. Missouri
Decided January 25, 1983No. 81-1028-CV W-6PublishedCited by 3 opinions
1Opinion of the Court
ORDER
SACHS, District Judge.
This is an action to enjoin the Commissioner from levying on an alleged tax deficiency. In issue is the application of the statutory provision governing notification of deficiencies. This case was tried to the Court on November 29,1982. At this time, the Court sets forth its findings of fact and conclusions of law, pursuant to Rule 52(a), F.R.Civ.P.
FINDINGS OF FACT
The parties entered into extensive stipulations regarding the facts underlying this suit and the Court has adopted the stipulated facts contained in the Standard Pretrial Order No. 2. In summary, those…
2Cases cited10 opinions
- Cool Fuel, Incorporated v. William H. Connett, Etc.Court of Appeals for the Ninth Circuit · 1982
- Alta Sierra Vista, Inc. v. CommissionerUnited States Tax Court · 1974
- Lifter v. CommissionerUnited States Tax Court · 1973
- Weinroth v. CommissionerUnited States Tax Court · 1980
- Joseph Delman and Jeanette Delman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967
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3Cited by3 opinions
- Miller v. CommissionerUnited States Tax Court · 1990
- Davis v. Commissioner of Internal Revenue ServiceDistrict Court, M.D. Alabama · 1987
- Miller v. CommissionerUnited States Tax Court · 1990