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PERLOWIN v. SASSI

No. C-81-3541 RFP.

544 F.Supp. 89 (1982)

Bruce PERLOWIN, Plaintiff, v. Michael D. SASSI, District Director of Internal Revenue, San Francisco, California and United States of America, Defendants.

United States District Court, N. D. California.

July 26, 1982.

Attorney(s) appearing for the Case

Harvey J. Sande, Sande & Silber, Berkeley, Cal., for plaintiff.

Rodney H. Hamblin, and Michael D. Howard, Asst. U. S. Attys., San Francisco, Cal., for defendants.

MEMORANDUM AND ORDER

PECKHAM, Chief Judge.

Plaintiff moves for summary judgment on the question of the validity of a termination assessment made by defendant District Director of the Internal Revenue Service ("the Service") in connection with plaintiff's 1980 taxes. Plaintiff seeks a declaration that the termination assessment is invalid; an injunction restraining defendants from any further collection proceedings...

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