Legal Opinion
Sherwood v. Scanlon
District Court, E.D. New York
Decided June 15, 1962No. Civ. A. No. 62-C-94PublishedCited by 3 opinions
1Opinion of the Court
BRUCHHAUSEN, District Judge.
This action was commenced pursuant to 28 U.S.C.A. § 1340. The plaintiff seeks to have an assessment for federal taxes declared null and void, to set aside the assessment, to abate the tax and enjoin the defendant, pendente lite. A temporary restraining order is in effect, enjoining the defendant from seizing the proceeds of a trust fund for the benefit of the plaintiff.
The defendant cross-moved for a dismissal of the action on the ground that the complaint fails to state a claim upon which relief can be granted. He urges that the United States is a necessary and…
2Cases cited5 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
- R. M. Steele v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Heller v. ScanlonDistrict Court, E.D. New York · 1961
- Merrimac Hat Corp. v. Crown Overall Mfg. Co.District Court, S.D. New York · 1950
3Cited by3 opinions
- Nannie v. Compton v. United States of AmericaCourt of Appeals for the Fourth Circuit · 1964
- Bailey v. KelleyDistrict Court, N.D. Ohio · 1974
- Wahler v. ChurchDistrict Court, E.D. New York · 1966