Legal Opinion
Botta v. Scanlon
District Court, E.D. New York
Decided November 9, 1961No. Nos. 60-C-239, 61-C-502PublishedCited by 2 opinions
1Opinion of the Court
RAYFIEL, District Judge.
The defendant moves to dismiss the complaints in these actions, pursuant to Rule 12(b) of the Federal Rules of Civil Procedure, 28 U.S.C. The plaintiffs move under Rule 65 of the said Rules for a preliminary injunction enjoining and restraining the defendant from enforcing the 100% penalty assessments filed against them,
The complaints in both actions are substantially similar. They allege that the plaintiffs, who are officers and/or stockholders of defunct corporations which owe the Government withholding and social security taxes, are persons against whom the…
2Cases cited3 opinions
- R. M. Steele v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- National Foundry Co. Of N.Y., Inc., Debtor-Appellant v. Director of Internal Revenue, Claimant-AppelleeCourt of Appeals for the Second Circuit · 1956
- Botta v. ScanlonDistrict Court, E.D. New York · 1960
3Cited by2 opinions
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1963
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1963