Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

Birth v. U.S.

decided: February 28, 1992.

ROBERT E. BIRTH; AND LORRAINE J. BIRTH APPELLANTS
v.
UNITED STATES OF AMERICA; CHARLES E. RODDY, INDIVIDUALLY AND AS FORMER DISTRICT DIRECTOR FOR INTERNAL REVENUE SERVICE AT PHILADELPHIA, PA; RUBEN H. SAIDEMAN, INDIVIDUALLY AND AS FORMER ACTING DISTRICT DIRECTOR FOR INTERNAL REVENUE SERVICE AT PHILADELPHIA, PA; CLEMENCE SCOTT, INDIVIDUALLY AND AS REVENUE AGENT FOR INTERNAL REVENUE SERVICE AT WILKES-BARRE, PA; ROSCO L. EGGER, JR., INDIVIDUALLY AND AS FORMER COMMISSIONER OF THE INTERNAL REVENUE SERVICE; J. T. RIDIOUTTE, INDIVIDUALLY AND AS FORMER DISTRICT DIRECTOR OF INTERNAL REVENUE SERVICE AT PHILADELPHIA, PA; PETER P. BRAZITIS, INDIVIDUALLY AND AS REVENUE AGENT OF THE INTERNAL REVENUE SERVICE AT WILKES-BARRE, PA; JOEL GERBER, INDIVIDUALLY AND AS ACTING CHIEF COUNSEL OF THE INTERNAL REVENUE SERVICE; JOSEPH M. ABELE, INDIVIDUALLY AND AS ASSISTANT DISTRICT COUNSEL FOR THE INTERNAL REVENUE SERVICE, PHILADELPHIA; DAVID E. GASTON, INDIVIDUALLY AND AS REGIONAL COUNSEL FOR INTERNAL REVENUE SERVICE OF PHILADELPHIA, PA; TIMOTHY J. SNYDER, INDIVIDUALLY AND AS FORMER DISTRICT COUNSEL OF INTERNAL REVENUE SERVICE OF PHILADELPHIA, PA; FRED T. GOLDBERG, INDIVIDUALLY AND AS FORMER CHIEF COUNSEL OF INTERNAL REVENUE SERVICE, PHILADELPHIA, PA; JACK CHIVATERO, INDIVIDUALLY AND AS DISTRICT DIRECTOR OF INTERNAL REVENUE SERVICE, NEW ORLEANS, LA; JAMES L. SIMPSON, INDIVIDUALLY AND AS CHIEF, SERVICE CTR. EXAMINATION BRANCH OF INTERNAL REVENUE SERVICE; GLENN ARCHER, JR., INDIVIDUALLY AND AS ASST ATTY. GENL., TAX DIVISION, U.S. DEPARTMENT OF JUSTICE, WASHINGTON, D.C. 20530; ROGER M. OLSEN, INDIVIDUALLY AND AS ACTING ASST. ATTY GENL, TAX DIVISION, U.S. DEPARTMENT OF JUSTICE, WASHINGTON, D.C.; MICHAEL L. PAUP, INDIVIDUALLY AND AS CHIEF, APPELLATE SECTION, TAX DIVISION, U.S. DEPARTMENT OF JUSTICE, WASHINGTON, D.C. ; GAYLE P. MILLER, INDIVIDUALLY AND AS ATTY, TAX DIVISION, U.S. DEPARTMENT OF JUSTICE, WASHINGTON, D.C. 20530; NANCY G. MORGAN, INDIVIDUALLY AND AS ATTY, TAX DIVISION, U.S. DEPARTMENT OF JUSTICE, WASHINGTON, D.C. 20530; ROBERT STAHNTEN, INDIVIDUALLY AND AS PFN COORDINATOR FOR INTERNAL REVENUE SERVICE OF PHILADELPHIA, PA; WILLIAM F. NELSON, INDIVIDUALLY AND AS CHIEF COUNSEL OF INTERNAL REVENUE SERVICE; PAUL J. SUDE, INDIVIDUALLY AND AS ASST. DIST. COUNSEL, IRS, PHILADELPHIA, PA ; THEODORE MARASCIULO, JR., INDIVIDUALLY AND AS ATTY-DISTRICT COUNSEL IRS PHILA; G. REDLINGER, INDIVIDUALLY AND AS CHIEF, IRS COLLECTION BRANCH, PHILA, PA; RAYMOND J. LENAHAN, INDIVIDUALLY AND AS IRA INTERNAL REVENUE AGENT, WILKES-BARRE, PA; EDWARD J. DEVINE, INDIVIDUALLY AND AS APPEALS OFFICER-IRS-PHILA. APPEALS OFFICE; KATHLEEN RUDDEU, INDIVIDUALLY AND AS IRS EMPLOYEE - 11601 ROOSEVELT BLVD. PHILA. PA 19155; MARK KOSCO, INDIVIDUALLY AND AS IRS REVENUE AGENT, ROOM 3212, 20 NORTH PENNSYLVANIA AVE., P.O. BOX 477, WILKES-BARRE, PA 18773; WILLIAM S. ROSE, JR., INDIVIDUALLY AND AS ASST ATTY GENL, TAX DIVISION, U.S. DEPARTMENT OF JUSTICE; GARY R. ALLEN, INDIVIDUALLY AND AS CHIEF, APPELLATE SECTION, TAX DIV. DEPT. OF JUSTICE, P.O. BOX 502, WASHINGTON D.C. 20044; BERNARD KLEIN, INDIVIDUALLY AND AS APPELLATE SECTION, TAX DIV. DEPT. OF JUSTICE, P.O. BOX 502, WASHINGTON, D.C. 20044; CAROL LYNN MORAN, INDIVIDUALLY AND AS ATTY. IRS OFFICE OF DISTRICT COUNSEL, ROOM 10424, 600 ARCH STREET, PHILA. PA 19106; GARY H. MATTHEWS, INDIVIDUALLY AND AS IRS DISTRICT DIRECTOR, PHILA. PA; LAWRENCE B. GIBBS, INDIVIDUALLY AND AS FORMER COMMISSIONER INTERNAL REVENUE SERVICE; PETER K. SCOTT, INDIVIDUALLY AND AS ACTING CHIEF COUNSEL, IRS; JAMES H. LOVE, INDIVIDUALLY AND AS CHIEF, APPELLATE SECTION, U.S. DEPT. OF JUSTICE, TAX DIVISION, P.O. BOX 502, WASHINGTON, D.C. 20044 ; WILLIAM A. WHITLEDGE, INDIVIDUALLY AND AS CHIEF, APPELLATE SECTION, U.S. DEPT. OF JUSTICE, TAX DIVISION, P.O. BOX 502, WASHINGTON, D.C. 20044 ; FRED GOLDBERG, INDIVIDUALLY AND AS COMMISSIONER OF INTERNAL REVENUE SERVICE; MARK KLEBANOFF, INDIVIDUALLY AND AS IRS AGENT (REVIEWER); NICHOLAS BRADY, INDIVIDUALLY AND AS SECRETARY OF TREASURY; SECRETARY TREASURY, EACH (FROM 1977-1990) INDIVIDUALLY AND AS SECRETARY OF TREASURY; JOHN J. PAJAK, INDIVIDUALLY AND AS SPECIAL TRIAL JUDGE, UNITED STATES TAX COURT, ORDER ENTERED 10/31/85; THOMAS B. WELLS, INDIVIDUALLY AND AS JUDGE, UNITED STATES TAX COURT TRIAL, NOV. 2, 1987; JULES G. KOERNER, III, INDIVIDUALLY AND AS JUDGE-UNITED STATES TAX COURT TRIAL 10/12/88; EDWARD F. SNARSKI, II, INDIVIDUALLY AND AS IRS SPECIAL AGENT (BADGE #1218) WILKES-BARRE, PA; EDWIN TYLER, INDIVIDUALLY AND AS IRS SPECIAL AGENT (BADGE #2695) WILKES-BARRE, PA; MARK KOSCO, INDIVIDUALLY AND AS IRS REVENUE OFFICER ID 19020A, WILKES-BARRE, PA; EDWARD JACKSINA, INDIVIDUALLY AND AS IRS AGENT, ID 29840A, WILKES-BARRE, PA; JOHN C. PALETSKI, CPL., INDIVIDUALLY AND AS STATE POLICE OFFICER FROM BLOOMSBURG, PA BARRACKS; CHARLES CARROLL, TPR., INDIVIDUALLY AND AS STATE POLICE OFFICER AT BLOOMSBURG, PA; WEST END EXXON SERVICE STATION, (BUSINESS), 977 W. MAIN ST., BLOOMSBURG, PA; GERALD L. LEIBY, (OWNER), INDIVIDUALLY, 1010 GROVANIA DR., BLOOMSBURG, PA; PENNSYLVANIA DEPARTMENT OF TRANSPORTATION; AND MANAGER OF PENNDOT FACILITY, 5TH STREET AND RTE. 11, BLOOMSBURG, PA; PENNSYLVANIA DEPT. OF PUBLIC WELFARE; AND ROBERT A. SNYDER, INDIVIDUALLY AND AS COMPTROLLER



Appeal from the United States District Court for the Middle District of Pennsylvania. D.C. Civil Action No. 91-00398. (District Judge: Honorable James F. McClure, Jr.)

Before: Becker, Alito and Roth, Circuit Judges.

Author: Becker

AFFIRMED

19920228

© 1998 VersusLaw ...

Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.