Legal Opinion
United States v. Tomasello
District Court, W.D. New York
Decided May 5, 1983No. CIV-81-983PublishedCited by 3 opinions
1Opinion of the Court
MEMORANDUM and ORDER
ELFVIN, District Judge.
Plaintiff seeks to reduce to judgment the unpaid balance of a one-hundred percent tax penalty assessed against the defendant taxpayer. The matter is currently pending before me on two separate motions to dismiss. The first, filed January 13, 1982, is based on defendant’s contention that the Complaint is barred by the appropriate statute of limitations. The second, filed February 1, 1982, seeks to dismiss the Complaint for lack of personal jurisdiction and insufficiency of service of process and failure to state a claim upon which relief may be…
2Cases cited9 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Busic v. United StatesSupreme Court of the United States · 1980
- John F. Meehan and Robert W. Fink A/K/A Meehan & Fink v. John Snow and Judy SnowCourt of Appeals for the Second Circuit · 1981
- United States v. Isadore Verlinsky, A/K/A Isadore Verlin, and Murray Verlinsky, A/K/A Murray VerlinCourt of Appeals for the Fifth Circuit · 1972
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3Cited by3 opinions
- Heise v. Olympus Optical Co.District Court, N.D. Indiana · 1986
- Arkwright Mutual Insurance Co. v. Scottsdale Insurance Co.District Court, S.D. New York · 1995
- Banks v. HooperDistrict Court, E.D. Louisiana · 2024