Legal Opinion

James J. Randazzo v. United States of America, Department of the Treasury, Internal Revenue Service

Court of Appeals for the Third Circuit

Decided December 27, 1984No. 84-3176PublishedCited by 14 opinions

1Opinion of the Court

OPINION OF THE COURT

2Per curiam

The controlling question for decision is whether we have jurisdiction to entertain an appeal from a judgment of the district court, 581 F.Supp. 1235 (Pa.1984), denying a request for attorney’s fees made in conjunction with judicial review of a termination or jeopardy assessment under the Internal Revenue Code. We hold that we have no jurisdiction.

The Allegheny County (Pennsylvania) police arrested the taxpayer, James J. Ran-dazzo, for the possession and sale of cocaine. A search of his house disclosed a safe containing over $50,000 in cash. Further investigation led to the…

3Cases cited1 opinion

  1. Randazzo v. United States Department of the Treasury Internal Revenue ServiceDistrict Court, W.D. Pennsylvania · 1984

4Cited by14 opinions

  1. Susie Schuster, A/K/A Susie Schuster Translateur v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
  2. Donald E. Hiley and Ruth v. Hiley v. United StatesCourt of Appeals for the Seventh Circuit · 1986
  3. Zinniel v. CommissionerCourt of Appeals for the Seventh Circuit · 1989
  4. John C. Zinniel v. Commissioner Of Internal RevenueCourt of Appeals for the Seventh Circuit · 1989
  5. Erma Stites v. United StatesCourt of Appeals for the Ninth Circuit · 1992

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