Legal Opinion
Galanti v. United States
District Court, D. New Jersey
Decided August 17, 1965No. Civ. A. No. 148-65PublishedCited by 3 opinions
1Opinion of the Court
WORTENDYKE, District Judge:
In this civil action plaintiff (Galanti) alleges that this Court has jurisdiction under 28 U.S.C. §§ 1340 and 2410 because the action arises under 26 U.S.C. §§ 3401 (d), 3402, 6671 and 6672.
Galanti and his wife own real estate in this District, as tenants by the entirety. The United States of America claims a tax lien upon the property and has recorded a notice of its lien thereon in the office of the Clerk of Morris County, New Jersey.
The complaint alleges that the tax lien arose because Galanti “as an officer of” a New Jersey corporation “was subject to a penalty,…
2Cases cited9 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
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1963
- Quinn v. HookDistrict Court, E.D. Pennsylvania · 1964
- Sonitz v. United StatesDistrict Court, D. New Jersey · 1963
4 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Cooper Agency v. McLeodDistrict Court, E.D. South Carolina · 1965
- Sipkoff v. WhinstonDistrict Court, M.D. Pennsylvania · 1973
- Greenhouse v. United StatesDistrict Court, S.D. New York · 1990