Legal Opinion

Finkelstein v. United States

District Court, D. New Jersey

Decided September 9, 1996No. Civil Action 96-744 (AJL)PublishedCited by 6 opinions

1Opinion of the Court

LECHNER, District Judge.

This is an action brought by plaintiff Ethel Finkelstein (“Ethel Finkelstein”) against the United States of America (the “Government”) seeking to recover the sum of $212,-945.24 tendered to the Internal Revenue Service (the “I.R.S.”) as a deposit in the nature of a cash bond to stop the running of interest and penalties on a potential payroll tax liability. Jurisdiction is alleged pursuant to 28 U.S.C. § 1346(a)(1). Currently before the court is a motion for summary judgment filed by the Government (“Government Motion for Summary Judgment”). 1 For the reasons stated…

2Cases cited37 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
  3. United States v. DalmSupreme Court of the United States · 1990
  4. The Ohio National Life Insurance Company v. United StatesCourt of Appeals for the Sixth Circuit · 1990
  5. Gans, Curtis, G. v. Mundy, James F. And the Law Firm of Raynes, McCarty Binder & MundyCourt of Appeals for the Third Circuit · 1985

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3Cited by6 opinions

  1. Janet Howard v. Penny PritzkerCourt of Appeals for the D.C. Circuit · 2015
  2. United States v. Domino Sugar Corporation, Tate & Lyle North American Sugars Inc.Court of Appeals for the Second Circuit · 2003
  3. Internal Revenue Service v. PranskyDistrict Court, D. New Jersey · 2001
  4. Goss v. United StatesDistrict Court, N.D. Ohio · 2003
  5. United States v. Domino Sugar Corp.District Court, S.D. New York · 1999

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