Legal Opinion
United States v. Walter Kocher, A/K/A Walter A. Kocher
Court of Appeals for the Second Circuit
Decided October 30, 1972No. 24, Docket 72-1163PublishedCited by 26 opinions
1Opinion of the Court
MULLIGAN, Circuit Judge:
This is an appeal from a partial summary judgment rendered by Hon. Charles M. Metzner, United States District Judge, Southern District of New York, May 10, 1971. Judge Metzner’s opinion is reported in 329 F.Supp. 1079 (S.D.N.Y.1971). Judgment affirmed.
This action was brought by the United States on June 24, 1965 to secure an adjudication of indebtedness for federal income taxes and to foreclose tax liens on real property located in the Village of Tarrytown, Westchester County, New York. The Government’s first motion for partial summary judgment sought a decree that the…
2Cases cited13 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- United States v. BessSupreme Court of the United States · 1958
- Commissioner v. BrownSupreme Court of the United States · 1965
- Cold Metal Process Co. v. United Engineering & Foundry Co.Supreme Court of the United States · 1956
- United States v. James A. Overman, Marie T. Overman, Circle J. Inc., a CorporationCourt of Appeals for the Ninth Circuit · 1970
8 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- United States v. RodgersSupreme Court of the United States · 1983
- Cullen v. MargiottaCourt of Appeals for the Second Circuit · 1987
- Advanced Magnetics, Inc. v. Bayfront Partners, Inc.Court of Appeals for the Second Circuit · 1997
- Advanced Magnetics, Inc. v. Bayfront Partners, Inc.Court of Appeals for the Second Circuit · 1997
- Primavera Familienstifung v. AskinDistrict Court, S.D. New York · 2001
21 more not listed; retrieve them via the Exa API.