Legal Opinion
In re Sills
District Court, E.D. New York
Decided October 5, 1953No. 1788PublishedCited by 6 opinions
1Opinion of the Court
BRUCHHAUSEN, District Judge.
The petitioner by motion seeks leave to file a civil action against the United States and cites Title 26, United States Code, Section 3679(a) as authority to support such relief. The object of the contemplated action is the removal of an income tax lien as a cloud on title of real property, owned by the petitioner.
The authority so relied upon by the petitioner does not entitle him to the relief. The said section of the Code is a part of the Internal Revenue Act, which act clothes delinquent taxpayers with certain rights and remedies but does not affect…
2Cases cited4 opinions
- Wells v. LongCourt of Appeals for the Ninth Circuit · 1947
- Stuart v. Chinese Chamber of Commerce of PhoenixCourt of Appeals for the Ninth Circuit · 1948
- Haldeman v. United StatesDistrict Court, E.D. Michigan · 1950
- Schweinler v. ManningDistrict Court, D. New Jersey · 1949
3Cited by6 opinions
- Graham v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Gerth v. United StatesDistrict Court, S.D. California · 1955
- Falik v. United StatesDistrict Court, E.D. New York · 1962
- Graham v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Szerlip v. MarcelleDistrict Court, E.D. New York · 1955
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