HILEY v. UNITED STATES

No. 85-1739.

807 F.2d 623 (1986)

Donald E. HILEY and Ruth V. Hiley, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Seventh Circuit.

Decided December 10, 1986.

As Amended December 19, 1986.


Attorney(s) appearing for the Case

Robert E. Meldman, Meldman, Case, & Weine, Ltd., Milwaukee, Wis., for plaintiffs-appellants.

Gayle P. Miller, Asst. U.S. Atty. (Joseph P. Stadtmueller, U.S. Atty., Milwaukee, Wis., for defendant-appellee.

Before BAUER, Chief Judge, COFFEY, Circuit Judge, and ESCHBACH, Senior Circuit Judge.


ESCHBACH, Senior Circuit Judge.

The primary questions presented in this appeal are (1) whether this court has jurisdiction over this appeal and (2) whether the district court erred in dismissing this action under 26 U.S.C. § 7429 for judicial review of jeopardy and termination tax assessments. For the reasons stated below, we will deny the appellee's motion to dismiss the appeal for lack of jurisdiction, reverse the district court's dismissal of the action, and...

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