MATUT v. C.I.R.

No. 87-5765

858 F.2d 683 (1988)

Albert MATUT, as the possessor of certain cash, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Eleventh Circuit.

October 25, 1988.


Attorney(s) appearing for the Case

Gary R. Allen, Chief, Appellate Section, Tax Div., Dept. of Justice, Bruce R. Ellisen, William S. Rose, Jr., David E. Carmack, Washington D.C., for respondent-appellant.

Michael J. Osman, P.A., Miami, Fla., for petitioner-appellee.

Before ANDERSON and EDMONDSON, Circuit Judges, and ATKINS, Senior District Judge.


ANDERSON, Circuit Judge.

In this appeal, we examine the propriety of a termination assessment and subsequent notice of deficiency issued pursuant to the jeopardy presumptions of § 6867 of the Internal Revenue Code ("Code") to Albert Matut in his capacity as possessor of $175,000 cash. We conclude that the assessment and notice were proper and thus we vacate the decision below and remand this case to the Tax Court with instructions to enter a deficiency judgment...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases