Legal Opinion
Garzon v. United States
District Court, S.D. Florida
Decided February 21, 1985No. 84-2381-Civ-ATKINSPublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM OPINION AND FINAL ORDER
ATKINS, Senior District Judge.
This is an action brought by plaintiff, Jorge E. Garzon, against the United States of America pursuant to 26 U.S.C. § 7429. 1 Garzón is seeking judicial review of a termination assessment of income taxes against him by the Internal Revenue Service. The assessment of $38,346 was made on July 23, 1984. The plaintiff timely requested administrative review under 26 U.S.C. § 7429(a)(2) and timely commenced this action by the filing of his complaint on October 9, 1984 pursuant to 26 U.S.C. § 7429(b)(1). Hearings in this matter were…
2Cases cited11 opinions
- Broadrick v. OklahomaSupreme Court of the United States · 1973
- Plyler v. DoeSupreme Court of the United States · 1982
- United States v. RainesSupreme Court of the United States · 1960
- Loretto v. United StatesDistrict Court, E.D. Pennsylvania · 1977
- Adams v. CommissionerUnited States Tax Court · 1966
6 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Andrew Crispo Gallery, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1994
- WIT Equipment Co. v. Director, Virgin Islands Bureau of Internal RevenueDistrict Court, Virgin Islands · 2001
- Guillaume v. CommissionerDistrict Court, S.D. Florida · 2003
- Jorge Byron Alegria v. United StatesCourt of Appeals for the Eleventh Circuit · 1991
- Stebco, Inc. v. United StatesDistrict Court, S.D. California · 1990
1 more not listed; retrieve them via the Exa API.