Clement A. Tavares and Alice B. Tavares v. United States
Cases that cite this one
26 later published cases cite this decision. The 23 that cite it most often are listed here.
- Stuart McGuire Co. v. Forst (Richmond County Circuit Court 1975)
- Towe Antique Ford Foundation, a Nonprofit Montana Corporation v. Internal Revenue Service Department of Treasury United States of America (9th Cir. 1993)
- Petrie v. Commissioner (District Court, D. Nevada 1988)
- Gibbs v. Commissioner of the Internal Revenue Service (United States District Court for the Northern District of Alabama 1987)
- Joseph D. and Wanda S. Lunsford v. Commissioner (United States Tax Court 2001)
- Grant Investments Fund, a Partnership v. Internal Revenue Service Department of Treasury United States of America (9th Cir. 1993)
- Albert R. Salman v. Sparks Little League, Steven Kenzer, United States of America (9th Cir. 1991)
- Bellis v. Commissioner (United States Tax Court 1989)
- O'Connor v. United States (District Court, D. Nevada 1987)
- Fuentes v. United States (Court of Claims 1987)
- United States v. Sealey (United States District Court for the Eastern District of California 1986)
- Kahn, Emily v. United States (3d Cir. 1985)
- Western Reserve Oil & Gas Co. v. H. Steven New (9th Cir. 1985)
- Boday v. United States (9th Cir. 1985)
- Western Reserve Oil & Gas Co. v. New (9th Cir. 1985)
- Margarito Martinez, Patricia Martinez v. Internal Revenue Service (10th Cir. 1984)
- Hans Bothke v. Fluor Engineers and Constructors, Inc., and W.J. Terry (9th Cir. 1983)
- Donovan v. Maisel (United States District Court for the District of Delaware 1982)
- Ginter v. Southern (8th Cir. 1979)
- United States v. Daniel M. Pilla (8th Cir. 1977)
- Pilla v. Alexander (8th Cir. 1977)
- Pilla v. Alexander (8th Cir. 1977)
- United States v. Johnson (District Court, D. Oregon 1976)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion
Appellants-taxpayers protest the levy of the Internal Revenue Service upon bank accounts pursuant to notice of assessment following deficiency notice, all strictly in accordance with 26 U.S.C. § 6331. Appellants contend that Sniadach v. Family Finance Corporation, 395 U.S. 337, 89 S.Ct. 1820, 23 L.Ed.2d 349 (1969), requires that a judicial hearing be had prior to the taking of their property. The District Court ruled against this contention and granted summary judgment for the United States. We affirm.
The issue is foreclosed by Phillips v. Commissioner of Internal Revenue, 283 U.S. 589, 51 S.Ct. 608, 75 L.Ed. 1289 (1931). There it was stated:
“The right of the United States to collect its internal revenue by summary administrative proceedings has long been settled. Where, as here, adequate opportunity is afforded for a later judicial determination of the legal rights, summary proceedings to secure prompt performance of pecuniary obligations to the government have been consistently sustained.”
283 U.S. at 595, 51 S.Ct. at 611. And, later:
“[T]he right of the United States to exact immediate payment and to relegate the taxpayer to a suit for recovery, is paramount.”
283 U.S. at 599, 51 S.Ct. at 612.
As recently as 1972 the Supreme Court has noted the distinction between Sniadach, which involved a private creditor, and Phillips, indicating that the former cast no doubt on the continued force of the latter. Fuentes v. Shevin, 407 U.S. 67, 90-92, 92 S.Ct. 1983, 32 L.Ed.2d 556 (1972).
Judgment affirmed.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.