Legal Opinion
Laino v. United States
Court of Appeals for the Second Circuit
Decided October 6, 1980No. 85, Docket 80-6039PublishedCited by 32 opinions
1Opinion of the Court
FRIENDLY, Circuit Judge:
Pasquale and Minerva Laino, husband and wife, brought suit in the District Court for the Eastern District of New York, seeking to declare null and void an income tax assessment based on unreported income from gambling activities asserted against them by the Commissioner of Internal Revenue, and to enjoin the Commissioner from enforcing a lien to collect the tax.1 The district court dismissed the complaint for lack of subject matter jurisdiction and this appeal followed. We affirm.
Appellants’ tax problems date back to 1973, when the New York City Police Department…
2Cases cited33 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Flora v. United StatesSupreme Court of the United States · 1960
- Bob Jones University v. SimonSupreme Court of the United States · 1974
- Johnny Weimerskirch v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1979
- Alexander v. "Americans United" Inc.Supreme Court of the United States · 1974
28 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- National Commodity & Barter Ass'n, National Commodity Exchange v. GibbsCourt of Appeals for the Tenth Circuit · 1989
- Lonsdale v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- Raul Llorente v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1981
- Raymond E. McMillen Jr. And Laura McMillen v. United States Department of TreasuryCourt of Appeals for the First Circuit · 1991
- Itek Corporation v. The First National Bank of Boston, Bank Melli IranCourt of Appeals for the First Circuit · 1984
27 more not listed; retrieve them via the Exa API.