Legal Opinion
Douglas B. Koger and Palma Koger v. United States
Court of Appeals for the Fourth Circuit
Decided February 26, 1985No. 84-1315PublishedCited by 10 opinions
1Opinion of the Court
WIDENER, Circuit Judge:
This is an appeal of an order entered by the district court dismissing a complaint filed by the taxpayers seeking to enjoin the government from collecting assessed income tax deficiencies. The taxpayers’ complaint also sought a release of a federal tax lien which the Internal Revenue Service (IRS) had filed against the taxpayers’ property after deficiency assessments had been made. The government moved to dismiss the taxpayers’ complaint for failure to state a claim upon which relief could be granted, and the district court dismissed the case on that ground pursuant to…
2Cases cited9 opinions
- City of Los Angeles v. LyonsSupreme Court of the United States · 1983
- Steffel v. ThompsonSupreme Court of the United States · 1974
- United States v. Munsingwear, Inc.Supreme Court of the United States · 1950
- DeFunis v. OdegaardSupreme Court of the United States · 1974
- California v. San Pablo & Tulare RailroadSupreme Court of the United States · 1893
4 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Solis v. MalkaniCourt of Appeals for the Fourth Circuit · 2011
- Mansfield Jones v. Eleanor C. Poindexter, Administratrix of the Estate of Joseph W. Poindexter Charles F. Purcell Thomas E. Albro, James N.G. CauthenCourt of Appeals for the Fourth Circuit · 1990
- Richard L. Jones, and Margaret A. Jones v. United StatesCourt of Appeals for the Fifth Circuit · 1989
- Out of Line Sports, Inc. v. Rollerblade, Inc.Court of Appeals for the Tenth Circuit · 2000
- Leafblad v. SkidmoreAppellate Court of Illinois · 2003
5 more not listed; retrieve them via the Exa API.