Legal Opinion
Hamilton v. United States
District Court, S.D. New York
Decided November 14, 1969No. 69 Civ. 2727PublishedCited by 26 opinions
1Opinion of the Court
MANSFIELD, District Judge.
In this action to enjoin the Government from levying, collecting or assessing excise taxes in the sum of $385,491.-71 upon wagers pursuant to 26 U.S.C. § 4401, 1 and for a judgment declaring the assessments to be invalid, plaintiff seeks preliminary injunctive relief pursuant to Rule 65, F.R.C.P., restraining any attempt to collect the tax so assessed. For the reasons hereinafter stated, the motion is denied.
Plaintiff was arrested on May 21, 1965, and charged criminally pursuant to 26 U.S.C. § 7262 2 with failure to pay the excise tax on wagers received in violation…
2Cases cited32 opinions
- Simmons v. United StatesSupreme Court of the United States · 1968
- Boyd v. United StatesSupreme Court of the United States · 1886
- Garrity v. New JerseySupreme Court of the United States · 1967
- Marchetti v. United StatesSupreme Court of the United States · 1968
- Helvering v. TaylorSupreme Court of the United States · 1935
27 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Andrew Gerardo v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
- Archie Dale Carson v. United StatesCourt of Appeals for the Fifth Circuit · 1977
- Roberta M. Brittingham v. United States Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Harry Gordon and Geraldine Gordon, Petitioners-Appellants-Cross-Appellees v. Commissioner of Internal Revenue, Respondent-Appellee-Cross-AppellantCourt of Appeals for the Ninth Circuit · 1977
- Laino v. United StatesCourt of Appeals for the Second Circuit · 1980
21 more not listed; retrieve them via the Exa API.