Legal Opinion
United States v. Heyl
District Court, S.D. New York
Decided April 22, 1964PublishedCited by 2 opinions
1Opinion of the Court
PALMIERI, District Judge.
The Government’s motion for summary judgment pursuant to Rule 56, Fed.R. Civ.P., is granted. Defendants’ cross motion for summary judgment is denied.
The Government seeks to foreclose certain federal tax liens outstanding against the defendant taxpayer, Charles E. Heyl, Jr., and against certain real property situated in Columbia County, New York. These liens have been in existence since February 21,1952, when a tax liability of $13,679.33 was assessed against Heyl for non-payment of his 1943 income tax. Of this amount, $551.02 has been paid by Heyl, leaving $13,128.31…
2Cases cited5 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Aiken v. BurnetSupreme Court of the United States · 1931
- Concrete Engineering Co. v. Commissioner of Int. Rev.Court of Appeals for the Eighth Circuit · 1932
- United States v. GayneCourt of Appeals for the Second Circuit · 1943
- United States v. FischerCourt of Appeals for the Second Circuit · 1937
3Cited by2 opinions
- State, Department of Revenue v. Alaska Pulp America, Inc.Alaska Supreme Court · 1983
- Lesser v. United StatesDistrict Court, E.D. New York · 1965