Legal Opinion
Ruby v. Mayer
District Court, D. New Jersey
Decided May 3, 1961No. Civ. 72-60, 83-60, 84-60, 264-60PublishedCited by 8 opinions
1Opinion of the Court
SMITH, Chief Judge.
These are four related civil actions in each of which the plaintiff seeks to enjoin the collection of penalty assessments made by the Director of Internal Revenue pursuant to Sections 6671 and 6672 of Title 26 U.S.C.A., the Internal Revenue Code of 1954. The assessments were predicated on the alleged withholding tax liability of Sacks-Barlow Foundries, Inc., for the third and fourth calendar quarters of 1955, and the first calendar quarter of 1956. These assessments are in the amounts of $42,956.-97, $48,484.63 and $4,452.48, respectively. The plaintiffs seek, specifically,…
2Cases cited9 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Raffaele v. Granger, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- R. M. Steele v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Rothensies v. UllmanCourt of Appeals for the Third Circuit · 1940
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Campbell v. NixonDistrict Court, E.D. Michigan · 1962
- Church of Scientology of Colorado v. United StatesDistrict Court, D. Colorado · 1980
- Heller v. ScanlonDistrict Court, E.D. New York · 1961
- Sipkoff v. WhinstonDistrict Court, M.D. Pennsylvania · 1973
- Bolme v. NixonDistrict Court, E.D. Michigan · 1965
3 more not listed; retrieve them via the Exa API.