Legal Opinion
Curley v. United States
District Court, E.D. New York
Decided March 25, 1992No. CV 89 1361 (ASC)PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
CHREIN, United States Magistrate Judge.
By stipulation of the parties, this case is to be tried before the undersigned on April 6, 1992. At this juncture, plaintiff has moved to dismiss the tax assessment levied against her as invalid and void ab initio; or, in the alternative, to shift the burden of proof at trial to the United States.
I. FACTUAL BACKGROUND
Plaintiff, Margaret Curley, is the seventy year old widow of Arthur Curley, Sr., who died on February 25, 1979. In the mid-1970’s, Mr. Curley founded ARCO Advertising Service, Inc. (ARCO). ARCO was in the business of…
2Cases cited18 opinions
- Cleveland Board of Education v. LoudermillSupreme Court of the United States · 1985
- United States v. JanisSupreme Court of the United States · 1976
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Sanderling, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1978
- Orris C. Ruth v. United StatesCourt of Appeals for the Seventh Circuit · 1987
13 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Cook v. United StatesUnited States Court of Federal Claims · 2000
- Boch v. United States (In Re Boch)United States Bankruptcy Court, M.D. Pennsylvania · 1993
- Teets v. United StatesUnited States Court of Federal Claims · 1993
- In Re the Receivership Estate of Indian Motorcycle Manufacturing, Inc.District Court, D. Massachusetts · 2003
- United States v. McCombs-EllisonDistrict Court, W.D. New York · 1993
4 more not listed; retrieve them via the Exa API.