Legal Opinion
Robrish v. United States
District Court, D. Massachusetts
Decided October 21, 1983No. Civ. A. 83-2697-KPublishedCited by 7 opinions
1Opinion of the Court
MEMORANDUM
KEETON, District Judge.
This action is before the court on defendant United States’ motion for summary judgment. Plaintiff seeks judicial review of a termination assessment of income tax.
On July 26, 1983, government agents seized $137,500 from plaintiff at Logan Airport. Plaintiff, an attorney, maintains that the money belongs to his client, whose identity he declines to reveal. On July 29, defendant notified plaintiff of a termination assessment of income tax. Defendant retained one half of the seized funds as tax owed by the unidentified owner of the cash, and returned the…
2Cases cited1 opinion
- Warth v. SeldinSupreme Court of the United States · 1975
3Cited by7 opinions
- Commissioner of Internal Revenue, Petitioner-Cross-Respondent v. Leon E. Hendrickson, Respondent-Cross-Petitioner, and Peoples Loan & Trust CompanyCourt of Appeals for the Seventh Circuit · 1989
- Matut v. CommissionerUnited States Tax Court · 1987
- Bruce Morgan v. United StatesCourt of Appeals for the Ninth Circuit · 1992
- Lavnikevich v. United StatesDistrict Court, D. Massachusetts · 1988
- Bruce Morgan v. United StatesCourt of Appeals for the Ninth Circuit · 1992
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