ZION COPTIC CHURCH, INC. v. UNITED STATES

No. 79-5617-Civ-CA.

489 F.Supp. 35 (1980)

ZION COPTIC CHURCH, INC., a Florida Corporation not for profit, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Florida.

March 4, 1980.


Attorney(s) appearing for the Case

Alvarez Le Cesne, Jr., Dept. of Justice, Washington, D. C., for defendant.

Richard S. Rachlin and Murray Sams, Jr., Miami, Fla., for plaintiff.


ORDER ON MOTION FOR INJUNCTIVE RELIEF AND MOTION TO DISMISS

ATKINS, District Judge.

Plaintiff Zion Coptic Church, Inc. (Coptics) seeks to enjoin the defendant Internal Revenue Service (IRS) from selling the sailing vessel "White Cloud". The IRS seized the "White Cloud" pursuant to a jeopardy tax assessment for the 1974-76 years, 26 U.S.C. § 6861(a), and a jeopardy termination assessment for the 1977-78 years, 26 U.S.C. § 6851(a). These jeopardy...

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