Fidelity Equipment Leasing Corp. v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• jeopardy assessment made against money obtained from drug trafficking where defendant attempted to transfer all moneys seized during her arrest to her attorney
• plaintiff was in the business of selling drugs, had used illegal aliases, had traveled abroad recently, and had transferred most of his assets to his attorney
• drug smuggler, who possessed and recently used passport assigned bank account to attorney
• “The court in making its independent determinations, is to take into account not only information available to the Internal Revenue Service on the assessment date, but also any information which bears on the issues before it.”

Source: CourtListener parenthetical corpus (CC0).