Legal Opinion
Lesser v. United States
District Court, E.D. New York
Decided March 5, 1965No. 63-C-1228Published
1Opinion of the Court
MISHLER, District Judge.
Plaintiff, Jack M. Lesser (taxpayer), moves pursuant to Rule £6 of the Federal Rules of Civil Procedure for summary judgment in respect of the counterclaim asserted by the defendant in its answer. It is evident from the papers submitted that the sole question to be decided revolves upon whether or not the applicable statute of limitations has run. If it has run, the motion must be granted; if not, it must be denied.
On March 8 and 15, 1956, the Commissioner of the Internal Revenue Service (Commissioner) assessed a penalty against the taxpayer. Taxpayer, on January 26,…
2Cases cited8 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Stange v. United StatesSupreme Court of the United States · 1931
- Greylock Mills v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1929
- Frederic P. Holbrook, Trustee in Bankruptcy of the Estate of Mitchell H. Hewitt, Bunkrupt v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- John M. Parker Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1931
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