Legal Opinion
Sands v. Weingrad
New York Supreme Court
Decided April 3, 1979PublishedCited by 3 opinions
1Opinion of the Court
OPINION OF THE COURT
Bentley Kassal, J.
ISSUE
Before this motion to dismiss on the basis of Statute of Limitations may be considered, a threshold issue is raised as to whether this court has jurisdiction to entertain a complaint for civil damages under section 7217 of the Internal Revenue Code of 1954 (US Code, tit 26, § 7217) for unauthorized disclosure of tax returns. This is an issue of first impression for this court and apparently has not previously been resolved by any other State or Federal court.
FACTS
All of the parties to this action are attorneys. In December, 1976 and January, 1977,…
2Cases cited6 opinions
- Charles Dowd Box Co. v. CourtneySupreme Court of the United States · 1962
- Brody v. P. J. LeamyNew York Supreme Court · 1977
- Walski v. FormaAppellate Division of the Supreme Court of the State of New York · 1976
- Econ, Inc. v. Illinois Bell Telephone CompanyDistrict Court, N.D. Illinois · 1972
- Mishkin v. DormerAppellate Division of the Supreme Court of the State of New York · 1977
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3Cited by3 opinions
- Shea v. First Federal Savings & Loan Assn. of New HavenSupreme Court of Connecticut · 1981
- Greenview Trading Co. v. Hershman & Leicher, P. C.New York Supreme Court · 1984
- Andrews v. SteinbergNew York Supreme Court · 1983