Legal Opinion

United States v. Leon I Ross, and Ross & Company, Limited, and Central Trading, Inc.

Court of Appeals for the Second Circuit

Decided May 3, 1962No. 27315_1PublishedCited by 37 opinions

1Opinion of the Court

HAYS, Circuit Judge.

This is an action brought by the United States under 26 U.S.C. § 7403 (1958) 1 to subject property of the defendant Ross to the payment of jeopardy assessments for unpaid income taxes. The corporations named as defendants have not been served with process and have not appeared in the action.

Ross appeals under 28 U.S.C. § 1292(a) (1958) from interlocutory orders (1) restraining Ross and those acting under him from transferring any of Ross’s property, (2) appointing a receiver, (3) directing Ross to transfer to the receiver shares held by Ross in Ross and Company, Limited,…

2Cases cited9 opinions

  1. Massie v. WattsSupreme Court of the United States · 1810
  2. Thomas P. Florida v. United States of America, Andrew J. Florida v. United States of AmericaCourt of Appeals for the Eighth Circuit · 1960
  3. New Jersey v. City of New YorkSupreme Court of the United States · 1931
  4. Securities & Exchange Commission v. Minas De Artemisa, S. A.Court of Appeals for the Ninth Circuit · 1945
  5. Application of DanielsDistrict Court, S.D. New York · 1956

4 more not listed; retrieve them via the Exa API.

3Cited by37 opinions

  1. In Re Feit & Drexler, Inc.Court of Appeals for the Second Circuit · 1985
  2. Annette Heyman, Individually v. Robert S. KlineCourt of Appeals for the Second Circuit · 1972
  3. State Ex Rel. Petro v. GoldOhio Court of Appeals · 2006
  4. United States v. Thomas A. ShaheenCourt of Appeals for the Seventh Circuit · 1971
  5. Crane Boom Life Guard Co., Inc. v. Saf-T-Boom CorporationCourt of Appeals for the Eighth Circuit · 1966

32 more not listed; retrieve them via the Exa API.

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