Legal Opinion

United States ex rel. Phillips v. Di Marco

District Court, M.D. Pennsylvania

Decided August 9, 1926No. 469PublishedCited by 1 opinion

1Opinion of the Court

JOHNSON, District Judge.

On April 4, 1925, David W. Phillips, collector of internal revenue, filed his bill of complaint, praying the court to enjoin the defendant from selling or incumbering any real estate, and that the court decree the sale of the defendant’s real estate to recover the amount of $1,289.-84, with interest and costs. The amount of $1,289.84 was the amount of the tax or penalty levied and assessed by the said collector of internal revenue under the provisions of section 35 of title 2 of the National Prohibition Act, approved October 21, 1919 (Comp. St. § 10138%v).

On April 27,…

2Cases cited8 opinions

  1. Lipke v. LedererSupreme Court of the United States · 1922
  2. United States v. YuginovichSupreme Court of the United States · 1921
  3. Fontenot v. AccardoCourt of Appeals for the Fifth Circuit · 1922
  4. Thome v. LynchDistrict Court, D. Minnesota · 1921
  5. Ledbetter v. BaileyDistrict Court, W.D. North Carolina · 1921

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3Cited by1 opinion

  1. United States ex rel. Philips v. DimarcoDistrict Court, M.D. Pennsylvania · 1930

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