Legal Opinion

Jary Leasing Corporation v. United States

District Court, E.D. New York

Decided March 22, 1966No. Civ. A. 65-C-1147PublishedCited by 8 opinions

1Opinion of the Court

MISHLER, District Judge.

Defendant, United States, moves pursuant to Rule 12(b) of the Federal Rules of Civil Procedure for an order dismissing the complaint on the ground that the Court lacks jurisdiction over the subject matter.

Plaintiff is engaged in the business of leasing automobiles. On May 10, 1963, it leased a 1963 Buick Riviera sedan to Ralph Levine; the lease was for a period of twenty-six months. On April 28,1965, officers of the Alcohol and Tobacco Tax Division, Internal Revenue Service, seized said vehicle pursuant to section 7302 of Title 26, U.S.C. Said vehicle was appraised by…

2Cases cited5 opinions

  1. United States v. One 1961 Cadillac, General Motors Acceptance CorporationCourt of Appeals for the Sixth Circuit · 1964
  2. United States v. GramlingCourt of Appeals for the Fifth Circuit · 1950
  3. United States v. ChicelliDistrict Court, W.D. New York · 1935
  4. Milkint v. MorgenthauCourt of Appeals for the Fourth Circuit · 1937
  5. Pullman Trust & Savings Bank v. United StatesDistrict Court, N.D. Illinois · 1964

3Cited by8 opinions

  1. Bramble v. KleindienstDistrict Court, D. Colorado · 1973
  2. LaChance v. Drug Enforcement AdministrationDistrict Court, E.D. New York · 1987
  3. Torres v. United StatesUnited States Court of Claims · 1988
  4. Faldraga v. CarnesDistrict Court, S.D. Florida · 1987
  5. Morgan v. Bureau of Alcohol, Tobacco, FirearmsDistrict Court, E.D. Tennessee · 1974

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