Legal Opinion
Melillo v. United States
District Court, E.D. New York
Decided May 14, 1965No. 62-C-260PublishedCited by 20 opinions
1Opinion of the Court
ZAVATT, Chief Judge.
This is an action for the refund of $2,047.96 assessed against the plaintiff pursuant to Sections 6671 and 6672 of the Internal Revenue Code of 1954, 1 and collected from him by the United States (hereinafter defendant). By an order of this court dated February 7, 1963, the defendant was permitted to implead Salvatore Piscella, August Cognetta and Antoinette Cognetta as third party defendants against whom identical assessments had been made and remain unpaid. August and Antoinette Cognetta were served, answered and took part in the trial. 1a After a trial to the court, it…
2Cases cited21 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Reinecke v. SpaldingSupreme Court of the United States · 1930
- Edward J. Bloom v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Arthur King Wilson v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1963
16 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Pacific National Insurance Company v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Bolding v. United StatesUnited States Court of Claims · 1977
- Levin v. GallmanNew York Court of Appeals · 1977
- Datlof v. United StatesDistrict Court, E.D. Pennsylvania · 1966
- William F. Mueller v. R. I. Nixon, Former District Director of Internal Revenue ServiceCourt of Appeals for the Sixth Circuit · 1972
15 more not listed; retrieve them via the Exa API.