Legal Opinion
United States v. Eisenhardt
District Court, D. Maryland
Decided May 24, 1977No. Civ. Y-76-1564PublishedCited by 8 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
JOSEPH H. YOUNG, District Judge.
This action is brought by the United States of America pursuant to Sections 1340 and 1345 of Title 28, United States Code, and Section 7402 of Title 26, United States Code, to reduce to judgment a sum of monies representing taxes and penalties and interest allegedly owed the United States by the defendant, James H. Eisenhardt. The defendant has moved to dismiss the action on the grounds that he was not given statutorily sufficient notice of tax deficiency as required under the Internal Revenue Code, 26 U.S.C. § 6212(a), and that as a result…
2Cases cited5 opinions
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Lester L. Luhring and Betty W. Luhring v. Clifford W. Glotzbach, District Director of Internal RevenueCourt of Appeals for the Fourth Circuit · 1962
- Kennedy v. United StatesDistrict Court, W.D. Michigan · 1975
- United States v. LehighDistrict Court, W.D. Arkansas · 1961
- Guy Diviaio v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1976
3Cited by8 opinions
- Keeton v. CommissionerUnited States Tax Court · 1980
- United States v. PurcellDistrict Court, E.D. Pennsylvania · 1991
- Russell v. United StatesDistrict Court, W.D. Missouri · 1991
- Davis v. Commissioner of Internal Revenue ServiceDistrict Court, M.D. Alabama · 1987
- Snyder v. Internal Revenue ServiceDistrict Court, D. Maryland · 2005
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