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MARRANCA v. UNITED STATES

Civ. Nos. 83-0619, 0620.

587 F.Supp. 663 (1984)

Joseph S. MARRANCA, Plaintiff, v. UNITED STATES, Defendant. Charles MARRANCA, Plaintiff, v. UNITED STATES, Defendant.

United States District Court, M.D. Pennsylvania, Scranton Division.

February 29, 1984.

Attorney(s) appearing for the Case

Patrick E. Dougherty, Kingston, Pa., for plaintiffs.

Frederick E. Martin, Asst. U.S. Atty., Lewisburg, Pa., Michael J. Salem, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant.

OPINION AND ORDER

CONABOY, District Judge.

These are consolidated actions brought pursuant to the Internal Revenue Code of 1954, Section 7429 (26 U.S.C.), in which the Plaintiffs seek judicial review of termination assessments made against them by the Internal Revenue Service for Federal Income Tax liabilities from January 1, 1983 to and including February 23, 1983.

Jurisdiction for this proceeding is found in the Internal Revenue Code of 1954, Section...

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