Legal Opinion
Anselmo v. James
District Court, D. Massachusetts
Decided April 24, 1978No. Civ. A. 78-400-FPublishedCited by 11 opinions
1Opinion of the Court
OPINION
FREEDMAN, District Judge.
In this action for declaratory and injunctive relief, the Court is asked to decide whether the Great Blizzard of 1978 1 extended the statutory period for redemption of real estate seized and sold by the Internal Revenue Service (the “IRS”). 2
The essential facts are not in dispute. On October 12, 1977, undeveloped coastal land in Revere, Massachusetts (the “Land”) 3 owned by the plaintiff Anselmo 4 was sold at public auction by the IRS to satisfy Anselmo’s tax indebtedness as transferee of his deceased father. The Land was purchased at the auction by the…
2Cases cited7 opinions
- Keely v. SandersSupreme Court of the United States · 1879
- Bennett v. HunterSupreme Court of the United States · 1870
- Corbett v. NuttSupreme Court of the United States · 1871
- Letha Cantrell Guthrie v. Finis CurnuttCourt of Appeals for the Tenth Circuit · 1969
- Craig v. FlanaginSupreme Court of Arkansas · 1860
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Anthony's Pier Four, Inc. v. Crandall Dry Dock Engineers, Inc.Massachusetts Supreme Judicial Court · 1986
- Pullano v. City of BluefieldWest Virginia Supreme Court · 1986
- In Re Bush Gardens, Inc. v. United StatesUnited States Bankruptcy Court, D. New Jersey · 1979
- Howard v. AdleDistrict Court, E.D. Michigan · 1982
- Guralnik v. Comm'rUnited States Tax Court · 2016
6 more not listed; retrieve them via the Exa API.