Legal Opinion

Rabinowitz v. United States

District Court, S.D. Florida

Decided December 16, 1977No. 77-1646-Civ-CAPublishedCited by 1 opinion

1Opinion of the Court

MEMORANDUM AND ORDER

ATKINS, Chief Judge.

THIS CAUSE came before the. Court for final hearing on plaintiffs’ complaint for injunctive relief. The Court has heard the testimony introduced by the parties, reviewed the exhibits and memoranda and is otherwise duly advised.

The plaintiff seeks to restrain the collection of income taxes allegedly due for the tax year 1972 on the joint income of plaintiff Anne Rabinowitz, a/k/a Ann Goodman, and her then husband, Hyman Goodman. On May 11, 1977, the Internal Revenue Service (IRS) served a notice of levy attaching certain bank accounts (certificates of…

2Cases cited3 opinions

  1. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  2. Thelma Jo Lange v. R. L. Phinney, District Director of Internal Revenue Service, and the United States of AmericaCourt of Appeals for the Fifth Circuit · 1975
  3. Stephanie Bauer v. John E. Foley, as District Director of Internal Revenue Service, Buffalo District, and the United StatesCourt of Appeals for the Second Circuit · 1968

3Cited by1 opinion

  1. Intercontinental Jet, Inc. v. United StatesDistrict Court, S.D. Florida · 1988

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