UNITED STATES v. DOYLE

Civ. A. No. 78-C-564.

494 F.Supp. 1041 (1980)

UNITED STATES of America, Plaintiff, v. Le Roy DOYLE, Defendant.

United States District Court, E. D. Wisconsin.

August 26, 1980.


Attorney(s) appearing for the Case

Joan F. Kessler, U. S. Atty. by Elizabeth Adelman, Asst. U. S. Atty., Milwaukee, Wis., and Lawrence E. Meuwissen, Tax Div., Dept. of Justice, Washington, D. C., for plaintiff.

Kevin E. O'Neill, Milwaukee, Wis., for defendant.


DECISION AND ORDER

REYNOLDS, Chief Judge.

This is an action brought by the Government to reduce a federal tax jeopardy assessment made pursuant to 26 U.S.C. § 6851 against LeRoy Doyle ("taxpayer") to judgment.

On January 25, 1980, this Court granted the Government's motion for a summary determination pursuant to the statutory procedure set forth in 26 U.S.C. § 7429 that the jeopardy assessment issued on August 16, 1978, against the taxpayer...

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