Legal Opinion
Communist Party, USA v. Moysey
District Court, S.D. New York
Decided May 23, 1956PublishedCited by 16 opinions
1Opinion of the Court
LEVET, District Judge.
This motion made by plaintiff herein, the Communist Party, U.S.A., seeks an order enjoining and restraining the defendant during the pendency of this action from collecting or attempting to collect from plaintiff or any of its affiliated state organizations by lien, levy or otherwise Federal income taxes assessed against plaintiff for the year 1951.
The complaint, not verified, seeks to enjoin the defendant from enforcement of a jeopardy assessment under Title 26 U.S.C.A. § 6861(a). Plaintiff contends that the assessment and the lien filed and the levy made by the…
2Cases cited53 opinions
- Yakus v. United StatesSupreme Court of the United States · 1944
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Bowles v. WillinghamSupreme Court of the United States · 1944
- Associated Press v. United StatesSupreme Court of the United States · 1945
48 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Homan Mfg. Co., Inc. v. H. A. LongCourt of Appeals for the Seventh Circuit · 1957
- E. C. Lloyd v. George D. Patterson, District Director of Internal Revenue, District of AlabamaCourt of Appeals for the Fifth Circuit · 1957
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1961
- Kearney v. A'HearnDistrict Court, S.D. New York · 1962
- Mrizek v. LongDistrict Court, N.D. Illinois · 1959
11 more not listed; retrieve them via the Exa API.