Legal Opinion

Lassoff v. Gray

District Court, W.D. Kentucky

Decided July 5, 1962No. Civ. A. 3626, 3635, 3636PublishedCited by 21 opinions

1Opinion of the Court

SHELBOURNE, District Judge.

The plaintiffs in the above styled actions seek to invoke the equity jurisdiction of this Court to restrain the District Director of Internal Revenue at Louisville, Kentucky, in the collection of wagering taxes which have been levied and assessed against them and for relief against liens imposed upon their property. The defendant filed motions to dismiss on the grounds that the Court lacked jurisdiction to grant the relief sought. Defendant’s motions were sustained and the complaints were dismissed. Lassoff v. Gray, D.C., 168 F.Supp. 363.

On plaintiffs’ appeal, the…

2Cases cited39 opinions

  1. Boyd v. United StatesSupreme Court of the United States · 1886
  2. Weeks v. United StatesSupreme Court of the United States · 1914
  3. Silverthorne Lumber Co. v. United StatesSupreme Court of the United States · 1920
  4. Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
  5. Walder v. United StatesSupreme Court of the United States · 1954

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3Cited by21 opinions

  1. United States v. JanisSupreme Court of the United States · 1976
  2. Pagán Hernández v. Universidad de Puerto RicoSupreme Court of Puerto Rico · 1978
  3. Suarez v. CommissionerUnited States Tax Court · 1972
  4. State of Iowa v. Union Asphalt & Roadoils, Inc.District Court, S.D. Iowa · 1968
  5. Pizzarello v. United StatesCourt of Appeals for the Second Circuit · 1969

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