Legal Opinion
Rosenbaum v. United States
District Court, D. Maryland
Decided September 29, 1972No. Civ. A. 72-587PublishedCited by 4 opinions
1Opinion of the Court
NORTHROP, Chief Judge.
Invoking the jurisdiction of this Court pursuant to 26 U.S.C. § 7426 and 28 U. S.C. § 1346(e), plaintiff, Jane C. Rosen baum, seeks to enjoin collection of a jeopardy assessment made against her by the District Director of the Internal Revenue Service and to have federal tax liens withdrawn from her property. Defendant has filed a motion to dismiss, asserting a lack of jurisdiction in this Court to award the relief prayed.
The facts, as recited in the pleadings, are as follows: In 1969, plaintiff’s husband pled guilty to nine counts of conspiracy to defraud the…
2Cases cited6 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Sylk v. United StatesDistrict Court, E.D. Pennsylvania · 1971
- Alphonzo Williams v. Earl R. Wiseman, District Director of Internal RevenueCourt of Appeals for the Tenth Circuit · 1964
- Peter Licavoli and Grace Licavoli, His Wife v. R. I. Nixon, District Director, Internal Revenue Service, and United States of AmericaCourt of Appeals for the Sixth Circuit · 1963
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Stanley M. Rosenblum v. United StatesCourt of Appeals for the Eighth Circuit · 1977
- Akers v. United StatesDistrict Court, D. Connecticut · 1982
- Hartman v. ThompkinsDistrict Court, E.D. Missouri · 1973
- McGowan v. United StatesDistrict Court, N.D. Illinois · 1984