LIEVESLEY v. C.I.R.

No. CIV. A. 96-12455-WGY.

985 F.Supp. 206 (1997)

Nelson LIEVESLEY, d/b/a Nel's Trucking, Plaintiff, v. COMMISSIONER OF INTERNAL REVENUE, Defendant.

United States District Court, D. Massachusetts.

November 14, 1997.


Attorney(s) appearing for the Case

Nelson Lievesley, Fall River, MA, pro se.

Gerald C. Miller, U.S. Dept. of Justice, Tax Div., Washington, DC, for C.I.R.


MEMORANDUM AND ORDER

YOUNG, District Judge.

Nelson Lievesley ("Lievesley"), acting pro se, commenced this declaratory judgment action against the Commissioner of Internal Revenue ("Commissioner") alleging that section 4083(c) of the Internal Revenue Code is unconstitutional as applied to him.1 He moves for summary judgment on the grounds that section 4083(c) was applied to him in such a way as to violate the Fourth Amendment...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases