Legal Opinion
Emigrant Savings Bank v. Parker
New York Supreme Court
Decided July 14, 1975Published
1Opinion of the CourtCharles R. Rubin, J.
In these surplus money proceedings, the defendant United States moves to confirm the referee’s report and for an order directing distribution in accordance therewith. The defendant mortgagor opposes on the ground the proposed distribution to the United States on account of its tax claims is barred by the applicable Statute of Limitations.
The pertinent part of the United States Code (US Code, tit 26, § 6502) provides as follows:
"(a) Length of period.
"Where the assessment of any tax imposed by this title has been made within the period of limitation properly applicable thereto, such tax may be…
2Cases cited6 opinions
- Burnett v. New York Central RailroadSupreme Court of the United States · 1965
- Herb v. PitcairnSupreme Court of the United States · 1945
- In re the Estate of FeinbergNew York Court of Appeals · 1966
- United States v. American Casualty Co. of ReadingDistrict Court, W.D. Kentucky · 1964
- In Re the Estate of GellatlyNew York Court of Appeals · 1940
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