Legal Opinion
United States v. Herman
District Court, E.D. New York
Decided July 27, 1960No. Civ. 19739PublishedCited by 8 opinions
1Opinion of the Court
BARTELS, District Judge.
Motion by plaintiff for summary judgment pursuant to Rule 56, Fed.Rules Civ. Proc., 28 U.S.C.A. Although it is alleged in the answering affidavits that factual issues exist herein, it appears to the Court that there is no genuine issue as to any material fact.
This action was commenced by the United States of America (hereinafter sometimes referred to as “the Government”) pursuant to Sections 7401 through 7403 of the Internal Revenue Code of 1954, 26 U.S.C.A., and 28 U.S.C.A. § 1340, to obtain personal judgments against defendant-taxpayers Max Herman and Mattie Herman…
2Cases cited5 opinions
- Markey v. LangleySupreme Court of the United States · 1876
- Loewer Realty Co. v. AndersonCourt of Appeals for the Second Circuit · 1929
- Helmut Legerlotz v. William P. Rogers, Attorney General of the United StatesCourt of Appeals for the D.C. Circuit · 1959
- United States v. City of New YorkDistrict Court, S.D. New York · 1955
- Equitable Life Assur. Soc. of the United States v. MooreDistrict Court, E.D. Illinois · 1939
3Cited by8 opinions
- Donald Feldman and Patricia Feldman, A/K/A Patsy Jane Feldman v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1994
- United States v. HodesCourt of Appeals for the Second Circuit · 1966
- Borg-Warner Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1981
- United States v. Max Herman, and Joseph Harris and Sadie Schwartz,defendants-AppellantsCourt of Appeals for the Second Circuit · 1962
- FeldmanUnited States Tax Court · 1993
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