Legal Opinion
Pizzarello v. United States
Court of Appeals for the Second Circuit
Decided March 18, 1969No. 110, Docket 32532PublishedCited by 87 opinions
1Opinion of the Court
MOORE, Circuit Judge:
Emilio Pizzarello (appellant) appeals from an order of the District Court for the Southern District of New York, 285 F.Supp. 147, entered in an action to enjoin the levy of a jeopardy assessment1 for unpaid wagering taxes on money illegally seized by the United States (the Government). The order, entered on May 31, 1968, denied appellant’s application for a preliminary injunction against the levy on $125,882 in currency, obtained by Special Treasury Agents, to satisfy a tax assessment of $282,440.70. It also denied his application pursuant to 28 U.S.C. §§ 2282 and 2284…
2Cases cited33 opinions
- Boyd v. United StatesSupreme Court of the United States · 1886
- Silverthorne Lumber Co. v. United StatesSupreme Court of the United States · 1920
- Garrity v. New JerseySupreme Court of the United States · 1967
- Marchetti v. United StatesSupreme Court of the United States · 1968
- Helvering v. TaylorSupreme Court of the United States · 1935
28 more not listed; retrieve them via the Exa API.
3Cited by87 opinions
- Commissioner v. ShapiroSupreme Court of the United States · 1976
- Jackson v. CommissionerUnited States Tax Court · 1979
- Suarez v. CommissionerUnited States Tax Court · 1972
- Raul Llorente v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1981
- Ramon Portillo and Dolores Portillo v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
82 more not listed; retrieve them via the Exa API.