Legal Opinion
United States v. V & E Engineering & Construction Co.
District Court, D. Puerto Rico
Decided April 24, 1986No. Civ. No. 85-0151CCPublishedCited by 2 opinions
1Opinion of the Court
OPINION AND ORDER
CEREZO, District Judge.
This is an action filed pursuant to sections 7401 and 7403 of the Internal Revenue Code of 1954, as amended, to foreclose tax liens in favor of the United States against taxpayer V & E Engineering & Construction Co., Inc. and upon the property now owned by codefendants Jorge Luis Berrios and Aida L. Cruz-Declet. This Court has jurisdiction pursuant to 28 U.S.C. sections 1340 and 1345 and 26 U.S.C. section 7402. Presently before the Court are the United States’ Motion for Entry of Judgment by Default against the defendant taxpayer, codefendants Jorge…
2Cases cited7 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- In The Matter Of The Tax Indebtedness Of Dell W. CarlsonCourt of Appeals for the Tenth Circuit · 1978
- United States v. KaufmanSupreme Court of the United States · 1925
- St. Louis Union Trust Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1980
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- United States v. V & E Engineering & Construction Co., Inc., Jorge Luis Berrios and His Wife Aida L. Cruz Declet, United States of America v. V & E Engineering & Construction Co., Inc., Royal Bank De Puerto Rico, F/k/a, Banco De San Juan, United States of America v. V & E Engineering & Construction Co., Inc.Court of Appeals for the First Circuit · 1987
- United States v. V & E Engineering & Construction Co.Court of Appeals for the First Circuit · 1987