Legal Opinion
United States v. Carney
District Court, E.D. New York
Decided May 19, 1992No. 90 CV 3134(TCP)PublishedCited by 17 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
PLATT, Chief Judge.
Defendants Thomas Carney, Jr. and Arlene Carney have moved to dismiss plaintiff’s complaint. For the reasons that follow, defendants’ motion must be denied.
BACKGROUND
For purposes of a motion to dismiss, the facts alleged in the complaint are accepted as true. Cameron v. Fogarty, 705 F.2d 676, 678 (2d Cir.1983), cert. denied, 481 U.S. 1016, 107 S.Ct. 1894, 95 L.Ed.2d 501 (1987). As alleged, therefore, these are the relevant facts.
The United States commenced this action, pursuant to 26 U.S.C. §§ 7401 and 7403, seeking to reduce federal tax assessments…
2Cases cited10 opinions
- Conley v. GibsonSupreme Court of the United States · 1957
- United States v. SummerlinSupreme Court of the United States · 1940
- Cosmas v. HassettCourt of Appeals for the Second Circuit · 1989
- United Food Workers Union, Locals 197, 373, 428, 588, 775, 839, 870, 1119, 1179 & 1532 v. Alpha Beta Co.Court of Appeals for the Ninth Circuit · 1984
- United States v. Bertram L. PodellCourt of Appeals for the Second Circuit · 1978
5 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- United States v. AlfanoDistrict Court, E.D. New York · 1999
- United States v. Richard ColuccioCourt of Appeals for the Sixth Circuit · 1994
- Vieira v. Gaither (In re Gaither)United States Bankruptcy Court, D. South Carolina · 2018
- United States v. BushlowDistrict Court, E.D. New York · 1993
- United States v. CodyDistrict Court, S.D. Indiana · 1997
12 more not listed; retrieve them via the Exa API.