Legal Opinion
Horn v. O'Cheskey
District Court, D. New Mexico
Decided July 16, 1974No. 74-326 CivilPublishedCited by 14 opinions
1Opinion of the Court
MEMORANDUM OPINION
BRATTON, District Judge.
This action contests the constitutionality of § 72-13-72 N.M.S.A. (1973 Supp.) of the Tax Administration Act authorizing “jeopardy assessments” and an administrative procedure for their collection. The complaint requests damages and a temporary restraining order enjoining the enforcement of § 72-13-72 and enjoining the defendants, Fred O’Cheskey, Commissioner of Revenue of the State of New Mexico, and his agents from proceeding thereunder and levying upon plaintiff’s property. Jurisdiction has been asserted under 28 U.S.C.A. §§ 1331, 1332, and…
2Cases cited26 opinions
- Fuentes v. ShevinSupreme Court of the United States · 1972
- Sniadach v. Family Finance Corp. of Bay ViewSupreme Court of the United States · 1969
- Mitchell v. W. T. Grant Co.Supreme Court of the United States · 1974
- Perez v. LedesmaSupreme Court of the United States · 1971
- Ex Parte PoreskySupreme Court of the United States · 1933
21 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Aluminum Company of America, and Cross-Appellant v. Department of the Treasury of the State of Michigan, and Cross-AppelleesCourt of Appeals for the Sixth Circuit · 1975
- Rzeznik v. Chief of Police of SouthamptonMassachusetts Supreme Judicial Court · 1978
- Citicorp Savings of Illinois v. Chapman (In Re Chapman)United States Bankruptcy Court, N.D. Illinois · 1991
- Kish v. WrightUtah Supreme Court · 1977
- Isadore Ludwin, Etc. v. City of CambridgeCourt of Appeals for the First Circuit · 1979
9 more not listed; retrieve them via the Exa API.