Legal Opinion
United States v. Leary
District Court, D. Connecticut
Decided May 22, 1963No. Civ. Nos. 626, 1707, 1708PublishedCited by 4 opinions
1Opinion of the Court
BLUMENFELD, District Judge.
This motion for summary judgment concerns three cases, all brought by the government for the collection of federal income taxes from the defendants for the years 1933, 1934 and 1935. The first step against the defendants was taken on April 15, 1940, when a jeopardy assessment was made to secure payment of deficiency assessments against Daniel J. Leary and Sadie D. Leary for those years. In due course, the taxpayers fiieS a petition on September 5, 1940 with the Board of Tax Appeals for the redetermination of those deficiencies.
The first of these cases, Civil No.…
2Cases cited8 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- United States v. International Building Co.Supreme Court of the United States · 1953
- John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Bessie Lasky and Jesse L. Lasky v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
3 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Quinn v. HookDistrict Court, E.D. Pennsylvania · 1964
- United States v. MosolowitzDistrict Court, D. Connecticut · 1967
- Bailey v. United StatesDistrict Court, D. New Jersey · 1976
- United States v. Daniel J. Leary and Sadie D. LearyCourt of Appeals for the Second Circuit · 1964