Legal Opinion
Yannicelli v. Nash
District Court, D. New Jersey
Decided January 24, 1973No. Civ. A. 1253-71PublishedCited by 21 opinions
1Opinion of the Court
OPINION
COOLAHAN, Chief Judge:
The plaintiff in this action, Michael Yannicelli, seeks to suppress a jeopardy assessment lien and levy for unpaid gambling taxes placed upon money illegally seized by the United States. The suit raises several significant issues of law concerning the Internal Revenue Service (IRS) and its jeopardy assessment procedures.
STATEMENT OF FACTS
On June 9, 1971 Michael Yannicelliwas arrested by United States Marshals at Newark Airport on charges of assaulting a federal officer, 18 U.S.C.A. § 111, and traveling in interstate commerce with intent to distribute gambling…
2Cases cited40 opinions
- Mapp v. OhioSupreme Court of the United States · 1961
- Weeks v. United StatesSupreme Court of the United States · 1914
- Silverthorne Lumber Co. v. United StatesSupreme Court of the United States · 1920
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
- United States v. JeffersSupreme Court of the United States · 1951
35 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- 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
- James A. Murray v. United StatesCourt of Appeals for the Eighth Circuit · 1982
- Albert E. Robinson and Rose M. Robinson v. United StatesCourt of Appeals for the Third Circuit · 1991
- Syntha Essex, Administratrix, Dbn, Cta of the Estate of Harry E. Judd, Deceased v. Richard P. VinalCourt of Appeals for the Eighth Circuit · 1974
- Rodriguez v. United StatesDistrict Court, N.D. Illinois · 1986
16 more not listed; retrieve them via the Exa API.