F.P.P. Enterprises v. United States
District Court, D. Nebraska
1Opinion of the Court
MEMORANDUM OPINION
STROM, District Judge.
This matter is before the Court for determination after trial on August 19, 1986. The parties have presented their evidence and briefs supporting their respective positions, and this case is now ready for decision.
I. BACKGROUND
In this action, the named plaintiffs, F.P.P. Enterprises and D & S Trust seek a permanent injunction enjoining the defendant from further actions of levy and restraint against property of the named plaintiffs, and seek recovery from the defendant of all amounts which have heretofore been improperly levied and distrained, together…
2Cases cited12 opinions
- Morrissey v. CommissionerSupreme Court of the United States · 1935
- Hecht v. MalleySupreme Court of the United States · 1924
- Hecht v. MalleySupreme Court of the United States · 1924
- Wayne G. Quasha v. Shale Development CorporationCourt of Appeals for the Fifth Circuit · 1982
- Koenig v. JohnsonCalifornia Court of Appeal · 1945
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3Cited by3 opinions
- F.P.P. Enterprises and D & S Trust v. United StatesCourt of Appeals for the Eighth Circuit · 1987
- Keefover v. CommissionerUnited States Tax Court · 1989
- Miller v. CommissionerUnited States Tax Court · 1989