Legal Opinion
United States v. Saleh
District Court, D. New Jersey
Decided July 17, 1980No. Civ. A. 79-3674PublishedCited by 9 opinions
1Opinion of the Court
OPINION
GERRY, District Judge.
FACTS
This is an action to foreclose so-called “special” estate tax liens imposed under 26 U.S.C. § 6324(a)(l). Decedent Menashi J. Saleh died on December 26, 1969; he was a resident of the State of New York. His will was admitted to probate on January 15, 1970. The United States made assessments against the estate’s executors on May 7, 1971, and on March 5, 1974, in the amount of $149,918.46; those assessments remain unpaid.
At various times subsequent to the assessments, the executors, who are also defendants herein, conveyed several parcels of real estate located…
2Cases cited5 opinions
- Detroit Bank v. United StatesSupreme Court of the United States · 1943
- Moyer v. MathasCourt of Appeals for the Fifth Circuit · 1972
- United States v. HodesCourt of Appeals for the Second Circuit · 1966
- United States v. Thomas H. Cleavenger, Administrator of the Estate of Lurline B. (App) Smith, Deceased, and Ernest Rueth, IntervenorCourt of Appeals for the Seventh Circuit · 1975
- United States v. CruikshankDistrict Court, S.D. New York · 1931
3Cited by9 opinions
- Amanda York Beaty and Nancie York Gunter v. United StatesCourt of Appeals for the Sixth Circuit · 1991
- United States v. Warren B. Davis, Trustee of the Warren B. Davis Revocable Living Trust, and Westwood Industrial Park, Ltd.Court of Appeals for the Eighth Circuit · 1995
- United States v. PotemkenCourt of Appeals for the Fourth Circuit · 1988
- New England Acceptance Corp. v. United StatesDistrict Court, D. New Hampshire · 1997
- United States v. PotemkenCourt of Appeals for the First Circuit · 1988
4 more not listed; retrieve them via the Exa API.