Legal Opinion
Holden v. United States
District Court, D. Vermont
Decided November 12, 1997No. Civ. No. 1:97CV233PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM OF DECISION
MURTHA, Chief Judge.
The plaintiffs, Earll and Carol Holden (hereinafter “the Holdens”), appeal the Bankruptcy Court’s dismissal of their complaint against the Internal Revenue Service (“IRS”) for failure to state a claim upon which relief can be granted. In the instant adversary proceeding, the plaintiffs challenge the right of the IRS to place an administrative freeze on their 1996 tax refund. For the reasons set forth below, the ruling of the Bankruptcy Court (Conrad, J.) is REVERSED, and the matter is REMANDED for further proceedings.
I. Background
The District Court…
2Cases cited15 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- Citizens Bank of Md. v. StrumpfSupreme Court of the United States · 1995
- Hirsch v. Arthur Andersen & Co.Court of Appeals for the Second Circuit · 1995
- United States of America on Behalf of Its Agency Internal Revenue Service v. William H. Norton, Carrie W. Norton, F/k/a Carrie A. WoodwardCourt of Appeals for the Third Circuit · 1983
- De Jesus v. Sears, Roebuck & Co.Court of Appeals for the Second Circuit · 1996
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3Cited by1 opinion
- In Re HoldenDistrict Court, D. Vermont · 1997