Legal Opinion
Loretto v. United States
District Court, E.D. Pennsylvania
Decided November 22, 1977No. Civ. A. 77-3388PublishedCited by 72 opinions
1Opinion of the Court
OPINION
LUONGO, District Judge.
On July 28, 1977, the District Director of Internal Revenue for Philadelphia made a termination assessment 1 of federal income tax liability against the plaintiff, Paul G. Loretto, Jr. At Loretto’s request, the Secretary of the Treasury then reviewed the reasonableness of that assessment, pursuant to § 7429(a) of the Internal Revenue Code, 26 U.S.C.A. § 7429(a) (Supp. 1977), and affirmed the District Director. Loretto now seeks judicial review of the termination assessment. 26 U.S.C.A. § 7429(b)(2) (Supp.1977). 2 For the reasons hereafter stated, I conclude that…
2Cases cited6 opinions
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Udall v. TallmanSupreme Court of the United States · 1965
- James v. United StatesSupreme Court of the United States · 1961
- First National Bank of Fayetteville v. SmithCourt of Appeals for the Eighth Circuit · 1974
- United States v. Consumer Life Insurance Co.Supreme Court of the United States · 1977
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3Cited by72 opinions
- Evans v. United StatesDistrict Court, S.D. Indiana · 1987
- McAvoy v. Internal Revenue ServiceDistrict Court, W.D. Michigan · 1979
- Norma Williams v. United StatesCourt of Appeals for the Eleventh Circuit · 1983
- Fidelity Equipment Leasing Corp. v. United StatesDistrict Court, N.D. Georgia · 1978
- DeLauri v. United StatesDistrict Court, W.D. Texas · 1980
67 more not listed; retrieve them via the Exa API.