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HOHMAN v. UNITED STATES

No. CA 82-0766.

535 F.Supp. 1218 (1982)

William M. HOHMAN, and Julia Hohman, Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, District of Columbia.

March 31, 1982.

Attorney(s) appearing for the Case

Jon T. Flask, Washington, D. C., for plaintiffs.

Edward J. Snyder, Francis G. Hertz, Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM OPINION

JOHN GARRETT PENN, District Judge.

The plaintiffs, in this summary proceeding filed pursuant to the Internal Revenue Code of 1954 (Code), as amended, specifically 26 U.S.C. § 7429(b), seek to have the Court determine the reasonableness of a jeopardy assessment made pursuant to 26 U.S.C. § 6861. The Court has jurisdiction of the proceedings pursuant to 26 U.S.C. § 7429(b) and 28 U.S.C. § 1346(e).1<...

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