Legal Opinion
Goolsby v. Tomlinson
District Court, S.D. Florida
Decided September 29, 1965No. Civ. 65-344PublishedCited by 10 opinions
1Opinion of the Court
CHOATE, District Judge.
This matter came on before the Court on Plaintiffs’ Motion for Summary Judgment and Defendants’ Motion to Dismiss. The Court having considered the pleadings, affidavits and briefs of the parties finds that the plaintiff has failed to state a cause of action and accordingly the Defendants’ Motion to Dismiss should be granted.
The facts are simple and not disputed. Plaintiffs brought this action to enjoin defendants and their agents from collecting or attempting to collect income tax assessments for the years 1961, 1962 and 1963.
On January 5, 1965, a statutory notice of…
2Cases cited2 opinions
- Commissioner of Internal Revenue v. StewartCourt of Appeals for the Sixth Circuit · 1951
- Clifford O. Boren v. R. A. Riddell, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
3Cited by10 opinions
- Mulvania v. CommissionerUnited States Tax Court · 1983
- Joseph Delman and Jeanette Delman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1967
- McKay v. CommissionerUnited States Tax Court · 1987
- Berger v. CommissionerCourt of Appeals for the Third Circuit · 1968
- Richard T. Gallion and Audrey R. Gallion v. United StatesCourt of Appeals for the Fifth Circuit · 1968
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