Legal Opinion

Chopak v. United States

District Court, E.D. New York

Decided November 4, 1964No. 64-C-525Published

1Opinion of the Court

ROSLING, District Judge.

Motion of defendant for an order pursuant to Fed.R.Civ.P. 12 to dismiss complaint is granted.1 2The complaint to which the motion was addressed is less than completely clear2 in its ex-*192position of what is involved, but it is sufficiently alleged that recovery is sought by plaintiff from the United States of moneys the government has collected from a third party, a taxpayer, in satisfaction of its claim for unpaid income taxes. Plaintiff asserts that such liability by the government to him arises from the fact that “[o]n or about May 23, 1962 and May 17, 1963,…

2Cases cited8 opinions

  1. First National Bank of Emlenton, Pennsylvania v. United StatesCourt of Appeals for the First Circuit · 1959
  2. Federal Life Ins. v. EttmanCourt of Appeals for the Eighth Circuit · 1941
  3. Pennsylvania Turnpike Commission v. McGinnesCourt of Appeals for the Third Circuit · 1959
  4. First National Bank of Minneapolis v. United StatesDistrict Court, D. Minnesota · 1959
  5. Rutledge v. RiddellDistrict Court, S.D. California · 1960

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