Legal Opinion
Starr v. Salemi
District Court, N.D. Illinois
Decided July 20, 1971No. 70 C 3072PublishedCited by 2 opinions
1Opinion of the Court
*1151MEMORANDUM OPINION AND ORDER
McGARR, District Judge.
The facts giving rise to this cause are as follows. On August 12, 1970, there was filed with the Recorder of Deeds of DeKalb County, Illinois, a notice of federal tax lien as to all property belonging to plaintiff Dennis Starr, reciting an unpaid assessment of $15,300. This assessment arises under 26 U.S.C. Section 4741 as an excise tax on a marihuana transfer. On or about October 19, 1970, plaintiff filed his complaint in replevin in the Circuit Court of DeKalb County seeking forty $100 bills of United States currency, $651.63 United States…
2Cases cited8 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Federal Savings and Loan Insurance Corporation v. Howard B. QuinnCourt of Appeals for the Seventh Circuit · 1969
- Pizzarello v. United StatesCourt of Appeals for the Second Circuit · 1969
- New Hampshire Fire Insurance v. ScanlonSupreme Court of the United States · 1960
- Harvey v. EarlyCourt of Appeals for the Fourth Circuit · 1947
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3Cited by2 opinions
- Louis Colangelo v. United States of AmericaCourt of Appeals for the First Circuit · 1978
- Louis Colangelo v. United States of AmericaCourt of Appeals for the First Circuit · 1978