Campbell v. U.S., 75-2372
| Decision Date | 16 March 1976 |
| Docket Number | No. 75-2372,75-2372 |
| Citation | 532 F.2d 1057 |
| Parties | 76-1 USTC P 9339 Chester W. CAMPBELL, Plaintiff-Appellee, v. UNITED STATES of America et al., Defendants-Appellants. |
| Court | U.S. Court of Appeals — Sixth Circuit |
Ralph B. Guy, Jr., U. S. Atty., L. Michael Wicks, Detroit, Mich., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Tax Div., Dept. of Justice, Washington, D. C., for defendants-appellants.
James B. Feaster, Patmon, Young & Kirk, Frederick A. Patmon, Detroit, Mich., for plaintiff-appellee.
Before PHILLIPS, Chief Judge, and PECK and LIVELY, Circuit Judges.
The appeal by the Government presents again the issue of whether the termination of a taxpayer's taxable year pursuant to 26 U.S.C. § 6851 requires the issuance of a statutory notice of deficiency by the Commissioner. The District Court answered this question in the affirmative. We grant the motion of plaintiff-appellee to affirm, on authority of Laing v. United States and United States v. Hall, --- U.S. ---, 96 S.Ct. 473, 46 L.Ed.2d 416, 44 U.S.L.W 4035 (January 13, 1976), affirming the decision of this court in 6 Cir., 493 F.2d 1211.
On February 6, 1975, plaintiff was arrested and incarcerated in Oakland County, Michigan, for possession of a concealed weapon. On February 27, 1975, Detroit Police Officers, pursuant to a warrant, searched the residence of plaintiff-appellee in Wayne County, Michigan, and seized, among other things, cash in the amount of $280,100. On February 28, 1975, the Internal Revenue Service, pursuant to 26 U.S.C. § 6851, found that the collection of plaintiff-appellee's taxes was in jeopardy and immediately terminated plaintiff's tax year. On the same day IRS issued a jeopardy assessment and notice of demand (26 U.S.C. § 6861) upon plaintiff, seeking $137,823 in taxes due and served notice of levy for that amount upon the Detroit Police Department, which then surrendered the seized funds to IRS. On March 7, 1975, the Recorder's Court of Detroit ruled that the February 27 search was illegal and ordered the return of the funds illegally seized. The IRS issued no statutory notice of deficiency in compliance with 26 U.S.C. § 6861.
District Judge Charles W. Joiner enjoined any further levy upon the property of plaintiff-appellee or the collection of the tax imposed pursuant to the jeopardy assessment. The District Court enjoined the defendants from maintaining the February 28 levy and directed the return of...
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Hollie v. Comm'r of Internal Revenue
...even in the absence of the prior filing of a claim for refund. See Campbell v. United States, 592 F.2d 309 (6th Cir. 1979), and 532 F.2d 1057 (6th Cir. 1976); Baylor v. United States, an unreported case (E.D. N.Y. 1976, 38 AFTR 2d 76-5852, 1976-2 USTC par. 9654). None of these cases address......
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State Dept. of Treasury, Revenue Division v. Campbell
...to the United States Sixth Circuit Court of Appeals, which affirmed the order in an opinion issued March 16, 1976. Campbell v. United States, 532 F.2d 1057 (CA 6, 1976). On March 26, 1979, Judge Joiner again ordered the return of the money to Mr. Campbell, plus interest at the rate of 4% pe......
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...Hall, 423 U.S. 161, 96 S.Ct. 473, 46 L.Ed.2d 416 (1976); Campbell v. United States, 75-2 U.S.T.C. ¶ 9736 (E.D.Mich.1975), aff'd, 532 F.2d 1057 (6th Cir. 1976). Johnny Baylor v. United States, 1972-2 U.S.T.C. ¶ 9654 (E.D. N.Y.1976) is inapplicable because the decision in that case was based ......