Legal Opinion

Dickert v. Hickey

District Court, S.D. New York

Decided November 9, 1940PublishedCited by 2 opinions

1Opinion of the Court

HULBERT, District Judge.

Plaintiff, who maintains and operates a restaurant on East First Street in the City of Mount Vernon, in this District, seeks to permanently enjoin the defendants from executing a warrant of distraint to collect $403.70 (plus interest) assessed as a tax against the plaintiff on 367 gallons of alcohol, and from making any other levies on the same assessment.

It is alleged in the complaint that the tax was assessed upon liquor “possessed by plaintiff” which he denies, and that the assessment was made pursuant to Title II, Section 35, 41 Statutes, 317 of the Act of October…

2Cases cited19 opinions

  1. Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
  2. United States v. One Ford Coupe AutomobileSupreme Court of the United States · 1926
  3. United States v. La FrancaSupreme Court of the United States · 1931
  4. United States v. ChambersSupreme Court of the United States · 1934
  5. Lipke v. LedererSupreme Court of the United States · 1922

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3Cited by2 opinions

  1. Evans v. St. Louis Housing AuthorityCourt of Appeals for the Eighth Circuit · 1955
  2. Anne M. Evans v. St. Louis Housing AuthorityCourt of Appeals for the Eighth Circuit · 1955

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