Legal Opinion
Strawberry Hill Press, Inc. v. Scanlon
District Court, E.D. New York
Decided March 10, 1959No. Civ. No. 19257PublishedCited by 4 opinions
1Opinion of the Court
BRUCHHAUSEN, District Judge.
This is an action in which plaintiff seeks to enjoin defendant from enforcing collection of a penalty assessed by defendant for late filing of a federal corporate income tax return. Defendant now moves to dismiss the complaint pursuant to Rule 12(b) of the Federal Rules of Civil Procedure, 28 U.S.C.A.
*336The facts are not in dispute. Taxpayer filed a delinquent tax return for the fiscal year ending April 30, 1958. No request for extension had been made and no explanation of delinquency offered.
Pursuant to Section 6651 of the Internal Revenue Code of 1954, 26 U.S.C.A. §…
2Cases cited3 opinions
- Ralph C. Granquist, District Director of Internal Revenue for the District of Oregon v. Margaret HacklemanCourt of Appeals for the Ninth Circuit · 1959
- United States v. Erie Forge Co.Court of Appeals for the Third Circuit · 1951
- Hackleman v. GranquistDistrict Court, D. Oregon · 1957
3Cited by4 opinions
- Estate of Di Rezza v. CommissionerUnited States Tax Court · 1982
- Strawberry Hill Press, Inc. v. Thomas E. Scanlon, District Director of Internal Revenue for the District of BrooklynCourt of Appeals for the Second Circuit · 1959
- Lipsig v. United StatesDistrict Court, E.D. New York · 1960
- Estate of Di Rezza v. CommissionerUnited States Tax Court · 1982