Legal Opinion
Lesser v. United States
District Court, E.D. New York
Decided March 23, 1964No. 63-C-1228PublishedCited by 4 opinions
1Opinion of the Court
BARTELS, District Judge.
Plaintiff moves to quash a summons-served upon him by the U. S. Treasury Department-Internal Revenue Service-pursuant to Section 7602 of the Internal Revenue Code of 1954.
The suit was instituted by plaintiff' against the Government pursuant to Sections 1340 and 1346(a) (1) for a refund of $500 paid by plaintiff on account of a 100% penalty assessed against him arising out of various Withholding, So eial Security and Unemployment taxes allegedly due from Lesser Plumbing and Heating Corp. and Cherry Lane Plumbing Corp. for the years 1953 and 1954. In its answer the…
2Cases cited2 opinions
- Reisman v. CaplinSupreme Court of the United States · 1964
- Carpenters' District Council v. CicciCourt of Appeals for the Sixth Circuit · 1958
3Cited by4 opinions
- Poirier v. CommissionerDistrict Court, E.D. Louisiana · 1969
- Dickerson v. ConradDistrict Court, D. Alaska · 1967
- United States Securities & Exchange Commission v. IsbrandtsenDistrict Court, S.D. New York · 1965
- In re ColeDistrict Court, S.D. New York · 1964