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BARRY v. UNITED STATES

Civ. A. No. 82-0326.

534 F.Supp. 304 (1982)

Lester BARRY, Jr. v. UNITED STATES of America.

United States District Court, E. D. Pennsylvania.

February 18, 1982.

Attorney(s) appearing for the Case

Thomas W. Ostrander, Philadelphia, Pa., for plaintiff.

Dawn M. MacPhee, Asst. U. S. Atty., Philadelphia, Pa., and Will E. McLeod, Atty., Tax Division, Dept. of Justice, Washington, D. C., for government.

MEMORANDUM

LUONGO, District Judge.

On or before November 20, 1981, Reuben H. Saideman, Acting District Director of Internal Revenue for Philadelphia, made a termination assessment of federal income tax liability against plaintiff, Lester Barry, Jr., pursuant to 26 U.S.C. § 6851(a)(1).1 Plaintiff has exhausted his administrative remedies and now brings this civil action pursuant to 26 U.S.C. § 7429 seeking judicial review...

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