Legal Opinion
Mulcahy v. United States
District Court, S.D. Texas
Decided December 21, 1984No. Civ. A. No. 64-H-212PublishedCited by 3 opinions
1Opinion of the Court
INGRAHAM, District Judge.
This case is before the court on the defendants’ motion to dismiss the complaint for failure to state a cause of action for which relief may be granted.
Plaintiff, Daniel J. Mulcahy, filed suit to restrain and enjoin the defendants from filing federal tax liens against plaintiff in accordance with 26 U.S.G.A. § 6323, and to obtain an abatement of assessments issued against him out of which the federal tax liens might develop. The assessments were issued out of the Elizabeth, New Jersey, office of the Internal Revenue Service on April 2, 1964, in the amount of…
2Cases cited2 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- United States v. L. P. GrahamCourt of Appeals for the Ninth Circuit · 1962
3Cited by3 opinions
- Pacific National Insurance Company v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Daniel J. Mulcahy and Lessie Mulcahy v. United States of AmericaCourt of Appeals for the Fifth Circuit · 1968
- Mulcahy v. United StatesDistrict Court, S.D. Texas · 1966