Legal Opinion

Leonardi v. Goldberg

District Court, D. New Jersey

Decided December 10, 1941No. Civ. C-281PublishedCited by 3 opinions

1Opinion of the Court

AVIS, District Judge.

The complaint in this case sets forth the making of an assessment for taxes based upon the possession of illicit liquor or, at least, the claimed interest of plaintiff in certain distilled spirits alleged to have been found on her farm; the making and execution of a distraint on the farm property; and the advertisement of the same for sale to satisfy the government lien. The complaint charges the illegality of the assessment and asks that the revenue collector and his deputy be permanently restrained from the collection of the claimed tax.

Application for temporary…

2Cases cited3 opinions

  1. Dougherty v. LewisCourt of Appeals for the Ninth Circuit · 1940
  2. Dougherty v. LewisDistrict Court, N.D. California · 1939
  3. United States v. Van SlykeU.S. Circuit Court for the District of Western Wisconsin · 1878

3Cited by3 opinions

  1. Shelton v. Gill, Collector of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
  2. Gehman v. SmithDistrict Court, E.D. Pennsylvania · 1948
  3. Long v. KellyDistrict Court, M.D. Alabama · 1951

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