Legal Opinion
Smith v. Onondaga County Support Collection Unit
District Court, N.D. New York
Decided October 9, 1985No. 83-CV-1662, 83-CV-1663PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM-DECISION AND ORDER
McCURN, District Judge.
Plaintiffs are New York State residents whose income tax refunds have been withheld by the Internal Revenue Service and turned over to New York State to satisfy allegedly unmet child support obligations. 1 They challenge the constitutionality of the federal-state tax intercept program created by section 2331 of the Omnibus Budget Reconciliation Act of 1981, Pub.L. No. 97-35, 95 Stat. 357, 860 (1981) alleging that the tax intercept program’s pre-intercept notice and hearing provisions are inadequate and thus, unconstitutional under the Fifth…
2Cases cited22 opinions
- Mathews v. EldridgeSupreme Court of the United States · 1976
- Kentucky v. GrahamSupreme Court of the United States · 1985
- Mullane v. Central Hanover Bank & Trust Co.Supreme Court of the United States · 1950
- Edelman v. JordanSupreme Court of the United States · 1974
- Cleveland Board of Education v. LoudermillSupreme Court of the United States · 1985
17 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Kandlbinder v. ReagenDistrict Court, W.D. Missouri · 1989
- West Virginia University Hospitals, Inc. v. CaseyDistrict Court, M.D. Pennsylvania · 1988
- Anderson v. WhiteCourt of Appeals for the Third Circuit · 1989
- Brown v. EichlerDistrict Court, D. Delaware · 1987
- Anderson v. WhiteCourt of Appeals for the Third Circuit · 1989
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