Legal Opinion
Berlin v. United States
District Court, E.D. New York
Decided March 31, 1982No. CV 81-2387PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
GEORGE C. PRATT, District Judge:
By motion submitted for decision March 3, 1982, the government moves to dismiss the complaint, which seeks to enjoin it from enforcing a tax lien. The government contends that even if all of the facts are construed in plaintiff’s favor, the tax lien at issue was not and could not have been extinguished in the manner relied upon by plaintiff.
FACTS
For purposes of the instant motion, the court accepts all of the allegations in plaintiff’s complaint as true. On December 2, 1975, IRS filed a notice of federal tax lien in the office of the Clerk…
2Cases cited11 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Commissioner v. AckerSupreme Court of the United States · 1959
- United States v. BrosnanSupreme Court of the United States · 1960
- United States v. CalamaroSupreme Court of the United States · 1957
6 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Maria Elisa Rodriguez v. Escambron Development Corp.Court of Appeals for the First Circuit · 1984
- United States v. CarlinDistrict Court, S.D. New York · 1996
- Byerlein v. ShippMichigan Court of Appeals · 1990
- 21647 LLC v. Deutsche Bank National Trust Company, As Indenture Trustee for New Century Home Equity Loan Trust 2005-3District Court, S.D. New York · 2022