Legal Opinion
Kaufman v. Scanlon
District Court, E.D. New York
Decided May 27, 1965No. 64-C-1114PublishedCited by 7 opinions
1Opinion of the Court
ROSLING, District Judge.
Defendant, District Director of Internal Revenue (Director), moves for an order pursuant to Fed.R.Civ.P. 12(b) dismissing the complaint for alleged lack of jurisdiction which the complaint bottoms on 28 U.S.C. §§ 1340, 1345 and 26 U.S.C. § 6672 1 of the Internal Revenue Code of 1954 (IRC).
The action is brought by a taxpayer against the Director and seeks a judgment enjoining him from collecting a 100% penalty assessment purportedly made pursuant to said IRC § 6672 and, additionally, declaring such assessment null and void.
The director cited as barring the injunctive…
2Cases cited18 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Snyder v. MarksSupreme Court of the United States · 1883
- United States v. RindskopfSupreme Court of the United States · 1882
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3Cited by7 opinions
- Robert White v. The United StatesUnited States Court of Claims · 1967
- Kyle I. Turner v. United States of America, and Third-Party v. Matanuska Valley Bank and Richard M. Jones, Third-PartyCourt of Appeals for the Third Circuit · 1970
- Brandt-Airflex Corp. v. Long Island Trust Co. (In Re Brandt-Airflex Corp.)United States Bankruptcy Court, E.D. New York · 1987
- Keating v. BBDO International, Inc.District Court, S.D. New York · 1977
- Silberberg v. United StatesDistrict Court, S.D. New York · 1973
2 more not listed; retrieve them via the Exa API.