Legal Opinion
EC Term of Years Trust v. United States
Supreme Court of the United States
Decided April 30, 2007No. 05-1541PublishedCited by 121 opinions
1Opinion of the CourtJustice Souter
This is a challenge to the Internal Revenue Service’s levy upon the property of a trust, to collect taxes owed by another, an action specifically authorized by 26 U. S. C. § 7426(a)(1), but subject to a statutory filing deadline the trust missed. The question is whether the trust may still challenge the levy through an action for tax refund under 28 U. S. C. § 1346(a)(1). We hold that it may not
I
The Internal Revenue Code provides that “[i]f any person liable to pay any tax neglects or refuses to pay the same after demand, the amount . . . shall be a lien in favor of the United States upon all…
2Cases cited12 opinions
- Brown v. General Services AdministrationSupreme Court of the United States · 1976
- Morton v. MancariSupreme Court of the United States · 1974
- Block v. North Dakota Ex Rel. Board of University & School LandsSupreme Court of the United States · 1983
- United States v. National Bank of CommerceSupreme Court of the United States · 1985
- Radzanower v. Touche Ross & Co.Supreme Court of the United States · 1976
7 more not listed; retrieve them via the Exa API.
3Cited by121 opinions
- Marx v. General Revenue Corp.Supreme Court of the United States · 2013
- United States v. Clintwood Elkhorn Mining Co.Supreme Court of the United States · 2008
- United States v. BormesSupreme Court of the United States · 2012
- Evers v. AstrueCourt of Appeals for the Seventh Circuit · 2008
- United States ex rel. Miller v. Bill Harbert International Construction, Inc.Court of Appeals for the D.C. Circuit · 2010
116 more not listed; retrieve them via the Exa API.