Legal Opinion
Broadwell v. United States
District Court, E.D. North Carolina
Decided September 14, 1964No. Civ. A. 699, 700PublishedCited by 13 opinions
1Opinion of the Court
CRAVEN, Chief Judge:
These actions, consolidated for trial, are brought by plaintiff taxpayers under 28 U.S.C. § 2410(a) to remove the cloud of a tax lien on title to their property. The lien arose, pursuant to the provisions of Section 6312 of the Internal Revenue Code of 1954, by reason of deficiency income tax assessments made on the basis of their federal income tax returns filed for 1959.
What plaintiffs seek from this court is an injunction restraining defendant from any attempt to collect the deficiency assessments and a declaration that all liens and deficiency assessments for the…
2Cases cited11 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Wells v. LongCourt of Appeals for the Ninth Circuit · 1947
- First National Bank of Emlenton, Pennsylvania v. United StatesCourt of Appeals for the First Circuit · 1959
- Quinn v. HookDistrict Court, E.D. Pennsylvania · 1964
6 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Lonsdale v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- Rena Falik v. The United States of AmericaCourt of Appeals for the Second Circuit · 1965
- Progressive Consumers Federal Credit Union v. United StatesCourt of Appeals for the First Circuit · 1996
- Yannicelli v. NashDistrict Court, D. New Jersey · 1973
- Broadwell v. United StatesCourt of Appeals for the Fourth Circuit · 1965
8 more not listed; retrieve them via the Exa API.