Legal Opinion
Sims v. United States
District Court, M.D. Tennessee
Decided February 20, 1991No. 3:89-0461PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM
WISEMAN, Chief Judge.
This action was brought by Sims for refund of withholding taxes paid on gambling winnings in the amount of $4,018.99 pursuant to 26 U.S.C. § 3402(q)(l). The government counterclaimed for the unpaid balance of the assessments against Sims in the amount of $959,790.83, plus statutory *1049additions. Sims also seeks preliminary and permanent injunctions restraining the Internal Revenue Service (“IRS”) from collecting the balance of the taxes, penalty, and interest.
This Court held a bench trial on December 11, 1990. Pursuant to the Court’s direction at the close of the…
2Cases cited13 opinions
- Ashwander v. Tennessee Valley AuthoritySupreme Court of the United States · 1936
- Nebbia v. New YorkSupreme Court of the United States · 1934
- United States v. JanisSupreme Court of the United States · 1976
- United States v. LeeSupreme Court of the United States · 1982
- Anthony A. Calderone, Clark Hornbaker, Plaintiffs-Counterclaim Defendants v. United States of America, Defendant-Counter-Claimant-AppellantCourt of Appeals for the Sixth Circuit · 1986
8 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Chicago Milwaukee Corp. v. United StatesUnited States Court of Federal Claims · 1996