Legal Opinion
Gallo v. United States, Department of Treasury
District Court, S.D. New York
Decided January 3, 1997No. 95 Civ. 5394 (DAB)PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM and ORDER
BATTS, District Judge.
Plaintiff brought this action seeking a permanent injunction from a pending levy on his bank account, issued by the Internal Revenue Service (“IRS”). Defendant has moved to dismiss Plaintiffs Complaint pursuant to Rule 12(b)(1) of the Federal Rules of Civil Procedure, for lack of subject matter jurisdiction. For the reasons stated below, Defendant’s motion to dismiss Plaintiff’s Complaint for lack of subject matter jurisdiction is granted.
I. BACKGROUND
On or about May 2, 1995, Plaintiff was contacted via telephone by an IRS collection officer. (Pl.’s…
2Cases cited15 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Robinson v. Overseas Military Sales Corp.Court of Appeals for the Second Circuit · 1994
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- United States v. KalesSupreme Court of the United States · 1941
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3Cited by9 opinions
- Frisone v. Pepsico, Inc.District Court, S.D. New York · 2005
- Augienello v. Federal Deposit InsuranceDistrict Court, S.D. New York · 2004
- Moreno v. United StatesDistrict Court, S.D. New York · 1997
- Weisman v. CommissionerDistrict Court, E.D. New York · 2000
- In Re PT-1 Communications, Inc.United States Bankruptcy Court, E.D. New York · 2009
4 more not listed; retrieve them via the Exa API.