Legal Opinion
Holdeen v. Raterree
District Court, N.D. New York
Decided August 6, 1957No. Civ. 6534PublishedCited by 9 opinions
1Opinion of the Court
BRENNAN, Chief Judge.
The problem posed by this motion requires the determination of whether or not the.allegations of the complaint disclose such extraordinary circumstances, as to exempt it from the apparently un conditional language of Section 7421 of the Internal Revenue Code 1954, 26 U.S.C.A. § 7421, which prohibits an action brought to restrain the collection of a tax.
This is such an action. The complaint alleges that on November 28, 1956 the Commissioner of Internal Revenue transmitted to the plaintiff “ninety day” letters advising that deficiencies had been determined in plaintiff’s…
2Cases cited12 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- California v. LatimerSupreme Court of the United States · 1938
- National Foundry Co. Of N.Y., Inc., Debtor-Appellant v. Director of Internal Revenue, Claimant-AppelleeCourt of Appeals for the Second Circuit · 1956
- Reams v. Vrooman-Fehn Printing Co.Court of Appeals for the Sixth Circuit · 1944
- Bartolomeo Monge v. James G. Smyth, Collector of Internal Revenue for the First District of CaliforniaCourt of Appeals for the First Circuit · 1956
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Kearney v. A'HearnDistrict Court, S.D. New York · 1962
- Lipsig v. United StatesDistrict Court, E.D. New York · 1960
- Heller v. ScanlonDistrict Court, E.D. New York · 1961
- Botta v. ScanlonDistrict Court, E.D. New York · 1960
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1961
4 more not listed; retrieve them via the Exa API.