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EVANS v. U.S.

Nos. NA 87-122-C, NA 87-123-C.

672 F.Supp. 1118 (1987)

Vickie S. EVANS, Plaintiff, v. UNITED STATES of America, Defendant. James L. EVANS, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S.D. Indiana, New Albany Division.

Findings of Fact and Conclusions of Law, September 9, 1987.

On Motion to Vacate Judgment, October 2, 1987.

Attorney(s) appearing for the Case

David A. Lewis, Jeffersonville, Ind., D. Kevin Ryan, Louisville, Ky., for plaintiff Vickie S. Evans.

Joan Henderson, Jeffersonville, Ind., Thomas G. Karageorge, Louisville, Ky., for plaintiff James L. Evans.

Jeffrey L. Hunter, Office of the U.S. Atty., Indianapolis, Ind., David M. Wise, Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendant.

ENTRY

BARKER, District Judge.

The plaintiffs Vickie S. Evans and James L. Evans filed complaints on June 5, 1987, seeking judicial review of the jeopardy tax assessments made on April 2, 1987, by the Internal Revenue Service against the plaintiffs pursuant to 26 U.S.C. § 7429 (1982). This court held a hearing on the matter on July 2 and July 6, 1987, and following the hearing ordered the parties to submit proposed post-hearing findings of fact and conclusions...

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