Legal Opinion
Charles Kabbaby v. W. L. Richardson, District Representative, Internal Revenue Service
Court of Appeals for the Fifth Circuit
Decided October 1, 1975No. 75-1145PublishedCited by 11 opinions
1Opinion of the Court
JOHN R. BROWN, Chief Judge.
This case presents once again a pattern we have seen too often recently: arrest by local police, immediate notification of the IRS when drugs and a large amount of cash are found in the possession of the suspect, quick termination of the suspect’s taxable year followed by a jeopardy assessment based on a totally insupportable extrapolation of taxes due from the drugs found, and seizure by the IRS of the cash and valuables then impounded at the police station. This Court has deplored these tactics in earlier opinions 1 and has held that the assessment and seizure may…
2Cases cited7 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Joseph P. Lucia v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1973
- Sharon Willits v. W. L. Richardson and A. J. O'DOnnellCourt of Appeals for the Fifth Circuit · 1974
- Elizabeth Jane Hall v. United States of AmericaCourt of Appeals for the Sixth Circuit · 1974
- Clark v. CampbellCourt of Appeals for the Fifth Circuit · 1974
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Frank J. Hradesky v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1976
- United States Ex Rel. Internal Revenue Service v. Johnson (In Re Johnson)United States Bankruptcy Court, M.D. Georgia · 1991
- Campbell v. United States (In re Davis)Court of Appeals for the Fifth Circuit · 1989
- Church of Scientology of Colorado v. United StatesDistrict Court, D. Colorado · 1980
- Davis v. United StatesCourt of Appeals for the Fifth Circuit · 1989
6 more not listed; retrieve them via the Exa API.