Legal Opinion
United States v. Stephens
District Court, N.D. California
Decided August 18, 1983No. C 83-2460 SAWPublishedCited by 1 opinion
1Opinion of the Court
ORDER DENYING DEFENDANT’S MOTION TO DISMISS
WEIGEL, District Judge.
The United States brings this action to enforce an Internal Revenue Service Notice of Levy and to recover certain property, plus statutory interest, from defendant Joseph H. Stephens, pursuant to 26 U.S.C. § 6332(c)(1).
On January 28, 1975, jeopardy assessments of taxes, interest, and penalties were made against Franklin L. McNulty in the amount of $112,195.17. On February 3, 1975, a tax lien in connection with the assessments was filed with the Recorder of Alameda County, California.
On April 18,1975, a Notice of Levy in the…
2Cases cited9 opinions
- Phelps v. United StatesSupreme Court of the United States · 1975
- United States v. Morris WeintraubCourt of Appeals for the Sixth Circuit · 1979
- Bank of Nevada v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- Pacific Coast Steel Co. v. McLaughlinSupreme Court of the United States · 1933
- United States v. Trans-World BankDistrict Court, C.D. California · 1974
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- United States v. Marine Midland Bank, N.A.District Court, W.D. New York · 1987