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WALSH v. UNITED STATES

Civ. No. 4-80-384.

507 F.Supp. 808 (1981)

Patricia N. WALSH, Plaintiff, v. UNITED STATES of America, Jerome Kurtz, Commissioner of Internal Revenue, and C. Dudley Switzer, District Director, St. Paul District of United States Internal Revenue Service, Defendants.

United States District Court, D. Minnesota, Fourth Division.

February 11, 1981.

Attorney(s) appearing for the Case

D. Kenneth Lindgren and Peter K. Beck, Larkin, Hoffman, Daly & Lindgren, Ltd., Minneapolis, Minn., for plaintiff.

Thomas K. Berg, U. S. Atty., and Francis X. Hermann, Asst. U. S. Atty., Minneapolis, Minn., and David A. Slacter, Trial Atty., Tax Division, U. S. Dept. of Justice, Washington, D. C., for defendants.

MEMORANDUM INCORPORATING FINDINGS OF FACT, CONCLUSIONS OF LAW, AND ORDER FOR JUDGMENT

MacLAUGHLIN, District Judge.

This case arises out of attempts by the United States to collect taxes which it claims are due from the plaintiff, Patricia N. Walsh. On July 15, 1980, plaintiff moved for an order temporarily restraining defendants from continuing efforts to collect the alleged deficiencies. Defendants agreed to...

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