Legal Opinion
United States v. Martin
District Court, S.D. New York
Decided June 19, 1975No. 74 Civ. 3166 (MP)PublishedCited by 27 opinions
1Opinion of the Court
OPINION
POLLACK, District Judge.
Plaintiff, the United States of America, moves pursuant to Fed.R.Civ.P. 56 for summary judgment of foreclosure of liens and sale of the real property of defendant, Harry Martin. The liens derive from income tax jeopardy assessments issued on April 17, 1961 relating to the tax years 1958 and 1959. A money judgment against Martin based on the same jeopardy assessments was heretofore obtained by default, on August 12, 1971. United States v. Martin, S.D.N.Y.Dkt. # 69 Civ. 5722.
Martin opposes summary judgment against him contending that he has valid defenses to the…
2Cases cited21 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Meyer Harris Cohen, AKA Michael 'Mickey' Cohen v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Sophie Radack and Charles Radack v. Norwegian America Line Agency, Inc., and Den Norske Amerikalinje, A/sCourt of Appeals for the Second Circuit · 1963
- Edward Serzysko v. The Chase Manhattan BankCourt of Appeals for the Second Circuit · 1972
- Winfield Associates, Inc. v. W. L. StonecipherCourt of Appeals for the Tenth Circuit · 1970
16 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Blake v. Charleston Area Medical Center, Inc.West Virginia Supreme Court · 1997
- Kapp v. Naturelle, Inc.Court of Appeals for the Eighth Circuit · 1979
- In Re EmmerlingBankruptcy Appellate Panel of the Second Circuit · 1997
- Fairchild, Arabatzis & Smith v. Prometco (Prod. & Metals)District Court, S.D. New York · 1979
- Freedom NY, Inc. v. United StatesDistrict Court, S.D. New York · 2006
22 more not listed; retrieve them via the Exa API.