United States v. Kegley

Core Citations

OVERRULES OTHER CASE

• Pennoyer v. Neff

This document cites

• Federal Cases - Shaffer v. Heitner
• Federal Cases - Mullikin v. U.S., 90-6456
• Federal Cases - Lamb v. U.S., 92-1263
• Federal Cases - U.S. v. Studley
• Federal Cases - U.S. v. Romero



See all quotations

• Federal Cases - Pennoyer v. Neff
• US - Reference Stubs - Internal revenue; customs duties
• US - Reference Stubs - United States as plaintiff
• US - Reference Stubs - Promoting abusive tax shelters, etc.
• US - Reference Stubs - "In this state," "within this state."
• US - Reference Stubs - Creation of remedy
• US - Reference Stubs - Scope
• US - Reference Stubs - Action to enforce lien or to subject property to payment of tax
• US - Reference Stubs - Time for commencing proceedings
• US - Reference Stubs - Willful failure to file return, supply information, or pay tax
• US - Reference Stubs - Jurisdiction of district courts
• US - Reference Stubs - Venue generally
• US - Reference Stubs - Collection after assessment
• US - Reference Stubs - Declaratory judgments relating to status and classification of organizations under section 501(c)(3), etc.