CENTRAL DE GAS DE CHIHUAHUA, S.A. v. U.S.

Nos. EP-91-CA-310R to EP-91-CA-312R. Nos. 91-0854R-01, 91-082R-01 and 91-0855R-01.

790 F.Supp. 1302 (1992)

CENTRAL DE GAS DE CHIHUAHUA, S.A., Plaintiff, v. UNITED STATES of America, Defendant. HIDRO GAS JUAREZ, S.A., Plaintiff, v. UNITED STATES of America, Defendant. ATLAS LEASING, INC., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W.D. Texas, El Paso Division.

April 29, 1992.


Attorney(s) appearing for the Case

George W. Connelly, Chamberlain, Hrdlicka, White, Williams & Martin, Houston, Tex., for plaintiffs.

Mary C. Vance, Tax Div., Dept. of Justice, Dallas, Tex., for defendant.


MEMORANDUM OPINION AND ORDER

RUESCH, United States Magistrate Judge.

Plaintiffs filed these three cases seeking judicial review, under 26 U.S.C. § 7429(b), of jeopardy assessments imposed by the Internal Revenue Service (IRS). The parties consented to Magistrate Judge jurisdiction under 28 U.S.C. § 636(c) and requested consolidation of the evidentiary hearings. The consolidated evidentiary hearings were held on April 16 and 17, 1992. Plaintiffs...

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