FIRST CITY NAT. BANK OF EL PASO v. UNITED STATES

No. EP-84-CA-231.

602 F.Supp. 146 (1984)

FIRST CITY NATIONAL BANK OF EL PASO, Plaintiff, v. UNITED STATES of America and Mardoqueo M. Alfaro, a/k/a Alfaro M. Mardoqueo, Mardoqueo Alfaro, Alfaro Mardoqueo and Mario Molina, Refugio Chavez Moreno, Santiago Monzon Araujo, Anselmo Chavez Moreno, Jose Maria Chavez Moreno, Juan Huerta Trejo, Justo Chavez Moreno, Rosario Galaviz Gamez, Jaime Galicia Mendez, Nabor Astorga Molina, Crisostemo Galaviz Gamez, Rosario Gastelum Payan and Leticia Corona S., Defendants.

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

November 8, 1984.


Attorney(s) appearing for the Case

Victor F. Poulos, El Paso, Tex., for plaintiff.

Mark M. Greenberg, Asst. U.S. Atty., El Paso, Tex., Michael E. Greene, Tax Div., Dept. of Justice, Dallas, Tex., Alfred W. Ricciardi and Merwin D. Grant, Phoenix, Ariz., John B. Luscombe, Jr., El Paso, Tex., for defendants.


MEMORANDUM OPINION AND ORDER

HUDSPETH, District Judge.

On June 25 and June 28, 1984, the Internal Revenue Service, acting pursuant to the authority of 26 U.S.C. § 6851, terminated the 1984 tax year of Mardoqueo M. Alfaro, and assessed income taxes totaling $28,341,706.00. In the form of a cross-claim in an interpleader action, Alfaro seeks to challenge pursuant to 26 U.S.C. § 7429 both the reasonableness of the termination assessment and the appropriateness...

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