Legal Opinion

Margiotta v. District Director of Internal Revenue, Brooklyn, N.Y.

Court of Appeals for the Second Circuit

Decided August 3, 1954No. 23103_1Published

1Opinion of the Court

214 F.2d 518

54-2 USTC P 9483, 54-2 USTC P 9540

MARGIOTTA,

v.

DISTRICT DIRECTOR OF INTERNAL REVENUE, BROOKLYN, N.Y. et al.

No. 280, Docket 23103.

United States Court of Appeals Second Circuit.

Argued June 10, 1954.

Decided July 2, 1954.

Rehearing Denied Aug. 3, 1954.

On January 21, 1954, the District Director of Internal Revenue, Brooklyn, New York, through a duly authorized Collection Officer, validly distrained, pursuant to 26 U.S.C. § 3690, all the assets of Eng Knitting Mills, Inc., doing business in Kings County, New York, for taxes, penalties and interest. The sale at public auction of these…

Also in this document: Per curiam.

2Cases cited13 opinions

  1. Williams v. Peyton's LesseeSupreme Court of the United States · 1819
  2. Goggin v. Division of Labor Law Enforcement of Cal.Supreme Court of the United States · 1949
  3. Mutual Benefit Life Insurance v. TisdaleSupreme Court of the United States · 1876
  4. United States v. SandsCourt of Appeals for the Second Circuit · 1949
  5. Virginia & West Virginia Coal, Co. v. CharlesCourt of Appeals for the Fourth Circuit · 1918

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