Зарубежная практика

24.06.2008

Elbert L. HATCHETT and Laurestine Hatchett, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant., United States Court of Appeals, Sixth Circuit., 330 F.3d 875, No. 00-1645., June 4, 2003

In re the RECEIVERSHIP ESTATE OF INDIAN MOTORCYCLE MANUFAC╜TURING, INC. a New Mexico Corpo╜ration., United States District Court, D. Massachusetts., 299 B.R. 8, No. CIV.A.02-11522-REK, June 6, 2003

UNITED STATES OF AMERICA, Plaintiff-Appellee, v. BRANDI LATOYA JORDAN, Defendant-Appellant. UNITED STATES OF AMERICA, Plaintiff-Appellee, v. DANNY ANTONIO JORDAN, SR., Defendant-Appellant.
UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT
No. 02-4347, No. 02-4361 ═
June 6, 2003

Jack S. CONWAY, Plaintiff, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 56 Fed.Cl 572, No. 01-295 T., June 6, 2003

UNITED STATES OF AMERICA v. CHARLES H. RINGWALT, III, Appellant, UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT, No: 02-3142, June 10, 2003

JOHN JOSEPH WINGERT, Petitioner v . COMMISSIONER OF INTERNAL REVENUE, Respondent ═, UNITED STATES TAX COURT - MEMORANDUM DECISION, T.C. Memo. 2003-172 ═, Docket No. 9433-01L., Filed June 11, 2003. ═, John Joseph Wingert, pro se., Ann M. Welhaf and Jeffrey E. Gold , for respondent. ═, MEMORANDUM FINDINGS OF FACT AND OPINION, COLVIN, Judge : Respondent sent petitioner a Notice of Determination Concerning Collection Action(s) Under Sections 6320 and/or 6330 (the lien or levy determination) on July 13, 2001, in which respondent determined to proceed with collection from petitioner of his tax liabilities for 1994, 1995, and 1996 (1994-96). The issue for decision is whether respondent's determination was an abuse of discretion. We hold that it was not. ══, Section references are to the Internal Revenue Code in effect for the applicable years. ═, FINDINGS OF FACT, Some of the facts have been stipulated and are so found., A. Petitioner , Petitioner resided in Dundalk, Maryland, when he filed the petition. ═, Petitioner timely filed his income tax returns for 1994-96. He reported that he owed $823 for 1994, $2,227 for 1995, and $796 for 1996, but he did not pay those amounts when he filed his returns. ═, B. The Bankruptcy Proceeding ═, On June 6, 1997, petitioner filed a petition with the U.S. Bankruptcy Court for the District of Maryland (bankruptcy court) under Chapter 13 of the U.S. Bankruptcy Code. The bankruptcy court converted his Chapter 13 proceeding to a Chapter 7 proceeding on August 15, 1997. He received a discharge under Chapter 7 on December 22, 1997

In re Mark GREATHOUSE, Debtor., United States Bankruptcy Court, D. Maryland, at Greenbelt., 295 B.R. 562, No. 02-24276-DK., June 12, 2003

SHO-ME POWER ELECTRIC COOPERATIVE, a Missouri Corporation, Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, W.D. Missouri, Southern Division., 288 F.Supp.2d 1011, No. 01-3307-CV-S-WAK., June 12, 2003

BLUE CROSS & BLUE SHIELD UNITED OF WISCONSIN & SUBSIDIARIES, Plaintiff, v. UNITED STATES, Defendant., United States Court of Federal Claims., 56 Fed.Cl 697, No. 98-727T., June 12, 2003

Roger O'SHAUGHNESSY, as Tax Matters Person for Cardinal IG Company, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant. Roger O'Shaughnessy, as Tax Matters Person for Cardinal IG Company, Appellant, v. Commissioner of Internal Revenue, Appellee., United States Court of Appeals, Eighth Circuit., 332 F.3d 1125, No. 02-1532, 02-1603., June 13, 2003

UNITED STATES of America, Plaintiff, v. Samuel S. VURA, Joyce L. Vura, and Citifinancial, Defendants., United States District Court, N.D. Ohio, Eastern Division., 338 F.Supp.2d 792, No. 5:02-CV-2536., June 16, 2003

THE E.W. SCRIPPS CO. & SUBSIDIARIES, Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, S.D. Ohio, Western Division., 297 F.Supp.2d 1018, No. C-1-01-434., June 16, 2003

UNITED STATES of America, Plaintiff, v. Irwin SCHIFF, Cynthia Neun, Law╜rence N. Cohen aka Larry Cohen, in╜dividually and doing business as Free╜dom Books, www.livetaxfree.com, www.paynoincometax.com, and www.ischiff.com, Defendants., United States District Court, D. Nevada., 269 F.Supp.2d 1262, No. CV-S-03-0281-LDG RJJ., June 16, 2003

In re Terri L. STEFFEN, Debtor., United States Bankruptcy Court, M.D. Florida, Tampa Division., 297 B.R. 645, No. 01-09988-8P1., June 17, 2003

In re WDH HOWELL, LLC, FEL, Corp. and William D. Hurley., United States Bankruptcy Court, D. New Jersey., 294 B.R. 613, Nos. 01-50618, 01-56422, 01-56423., June 24, 2003

VENTURE COAL SALES COMPANY, SANNER ENERGIES, INC., AND FUTURE INDUSTRIES, INC., Plaintiffs, v. THE UNITED STATES, Defendant., In the United States Court of Federal Claims, No. 02-1455T, June 24, 2003

Mitchell A. SKRIZOWSKI v. UNITED STATES of America, United States District Court, D. New Hampshire., 292 F.Supp.2d 277, No. 02-426-JM., June 27, 2003

UNITED STATES OF AMERICA Appellant v. THERESA L. LAMPLUGH, UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT, No. 02-2001, June 30, 2003

Stephen FARKAS, Plaintiff, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 57 Fed.Cl. 134, No. 00-100T., July 1, 2003

AMMEX, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee., United States Court of Appeals for the Federal Circuit , 02-1498, July 1, 2003

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Зарубежная практика

Elbert L. HATCHETT and Laurestine Hatchett, Plaintiffs-Appellees, v. UNITED STATES of America, Defendant-Appellant., United States Court of Appeals, Sixth Circuit., 330 F.3d 875, No. 00-1645., June 4, 2003

In re the RECEIVERSHIP ESTATE OF INDIAN MOTORCYCLE MANUFAC╜TURING, INC. a New Mexico Corpo╜ration., United States District Court, D. Massachusetts., 299 B.R. 8, No. CIV.A.02-11522-REK, June 6, 2003

UNITED STATES OF AMERICA, Plaintiff-Appellee, v. BRANDI LATOYA JORDAN, Defendant-Appellant. UNITED STATES OF AMERICA, Plaintiff-Appellee, v. DANNY ANTONIO JORDAN, SR., Defendant-Appellant.
UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT
No. 02-4347, No. 02-4361 ═
June 6, 2003

UNITED STATES COURT OF APPEALS FOR THE FOURTH CIRCUIT

No. 02-4347, No. 02-4361 ═

Jack S. CONWAY, Plaintiff, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 56 Fed.Cl 572, No. 01-295 T., June 6, 2003

UNITED STATES OF AMERICA v. CHARLES H. RINGWALT, III, Appellant, UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT, No: 02-3142, June 10, 2003

In re Mark GREATHOUSE, Debtor., United States Bankruptcy Court, D. Maryland, at Greenbelt., 295 B.R. 562, No. 02-24276-DK., June 12, 2003

SHO-ME POWER ELECTRIC COOPERATIVE, a Missouri Corporation, Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, W.D. Missouri, Southern Division., 288 F.Supp.2d 1011, No. 01-3307-CV-S-WAK., June 12, 2003

BLUE CROSS & BLUE SHIELD UNITED OF WISCONSIN & SUBSIDIARIES, Plaintiff, v. UNITED STATES, Defendant., United States Court of Federal Claims., 56 Fed.Cl 697, No. 98-727T., June 12, 2003

UNITED STATES of America, Plaintiff, v. Samuel S. VURA, Joyce L. Vura, and Citifinancial, Defendants., United States District Court, N.D. Ohio, Eastern Division., 338 F.Supp.2d 792, No. 5:02-CV-2536., June 16, 2003

THE E.W. SCRIPPS CO. & SUBSIDIARIES, Plaintiff, v. UNITED STATES of America, Defendant., United States District Court, S.D. Ohio, Western Division., 297 F.Supp.2d 1018, No. C-1-01-434., June 16, 2003

In re Terri L. STEFFEN, Debtor., United States Bankruptcy Court, M.D. Florida, Tampa Division., 297 B.R. 645, No. 01-09988-8P1., June 17, 2003

In re WDH HOWELL, LLC, FEL, Corp. and William D. Hurley., United States Bankruptcy Court, D. New Jersey., 294 B.R. 613, Nos. 01-50618, 01-56422, 01-56423., June 24, 2003

VENTURE COAL SALES COMPANY, SANNER ENERGIES, INC., AND FUTURE INDUSTRIES, INC., Plaintiffs, v. THE UNITED STATES, Defendant., In the United States Court of Federal Claims, No. 02-1455T, June 24, 2003

Mitchell A. SKRIZOWSKI v. UNITED STATES of America, United States District Court, D. New Hampshire., 292 F.Supp.2d 277, No. 02-426-JM., June 27, 2003

UNITED STATES OF AMERICA Appellant v. THERESA L. LAMPLUGH, UNITED STATES COURT OF APPEALS FOR THE THIRD CIRCUIT, No. 02-2001, June 30, 2003

Stephen FARKAS, Plaintiff, v. The UNITED STATES, Defendant., United States Court of Federal Claims., 57 Fed.Cl. 134, No. 00-100T., July 1, 2003

AMMEX, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee., United States Court of Appeals for the Federal Circuit , 02-1498, July 1, 2003

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