Legal Opinion
Freistak v. Egger
District Court, M.D. Pennsylvania
Decided October 13, 1982No. Civ. A. 82-0995PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM
CALDWELL, District Judge.
Before us for disposition is defendant’s motion to dismiss for lack of federal subject matter jurisdiction. For the reasons discussed hereinafter, the motion will be granted.
I. Background
The situation from which the current matter developed began on March 3, 1982, when the Internal Revenue Service (IRS) notified Daniel C. Freistak of a balance due immediately on his federal tax return in the amount of $105,314.40. On the same date, the IRS sent Freistak a letter, accompanied by computations of the tax due. The letter also notified Freistak that his narcotics…
2Cases cited7 opinions
- Loretto v. United StatesDistrict Court, E.D. Pennsylvania · 1977
- John J. Joyce v. United StatesCourt of Appeals for the Third Circuit · 1973
- McAvoy v. Internal Revenue ServiceDistrict Court, W.D. Michigan · 1979
- Linda Marie Nichols v. United StatesCourt of Appeals for the Ninth Circuit · 1980
- Florida Lime & Avocado Growers, Inc. v. JacobsenDistrict Court, N.D. California · 1958
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- In Re School Asbestos Litigation. Kaiser Gypsum Company, Inc. v. The Honorable James McGirr Kelly, Nominal and Barnwell School District No. 45, in Re School Asbestos Litigation. United States Gypsum Company v. The Honorable James McGirr Kelly, Nominal and Barnwell School District No. 45, School District of Lancaster, Manheim Township School District, Lampeter-Strasburg School District, Board of Education of the Memphis City Schools, and a Conditionally Certified Class, in Re School Asbestos Litigation. Fibreboard Corporation v. The Honorable James McGirr Kelly, Nominal and Barnwell School District No. 45, School District of Lancaster, Manheim Township School District, Lampeter-Strasburg School District, Board of Education of the Memphis City Schools, and a Conditionally Certified Class, in Re School Asbestos Litigation. W.R. Grace & Co. v. The Honorable James McGirr Kelly, Nominal and Barnwell School District No. 45, School District of Lancaster, Manheim Township School District, Lampeter-Strasburg School District, Board of Education of the Memphis City Schools, and a Conditionally Certified ClassCourt of Appeals for the Third Circuit · 1990
- Green v. Comm'rUnited States Tax Court · 2003
- Felak v. United StatesDistrict Court, D. Minnesota · 1987
- Kaiser Gypsum Co. v. KellyCourt of Appeals for the Third Circuit · 1990
- George G. Green v. CommissionerUnited States Tax Court · 2003
1 more not listed; retrieve them via the Exa API.