CAMP v. C.I.R.

Civ. A. No. 86-918.

635 F.Supp. 585 (1986)

Carol CAMP, as Administratrix of the Estate of Alder B. Seal, Deceased, v. COMMISSIONER OF INTERNAL REVENUE and United States of America.

United States District Court, E.D. Louisiana.

May 8, 1986.

Attorney(s) appearing for the Case

Dale R. Baringer, of Schaneville & Baringer, Baton Rouge, La., Barry Lieberman, of Dickerson, Dickerson & Lieberman, Las Vegas, Nev., for plaintiff.

Eneid A. Francis, Asst. U.S. Atty., New Orleans, La., Steven Greminger, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.


FELDMAN, District Judge.

At issue before the Court is the question of whether a jeopardy assessment made by the Internal Revenue Service should be set aside.1

On January 30, 1986 a jeopardy assessment for income tax deficiencies in the amount of $29,478,718.00 was made against Adler B. Seal, regarding tax deficiencies allegedly due for the taxable years 1981...

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