Legal Opinion
Heller v. Scanlon
District Court, E.D. New York
Decided July 7, 1961No. 61-C-326PublishedCited by 6 opinions
1Opinion of the Court
BARTELS, District Judge.
Motion by defendant to dismiss the complaint herein, pursuant to Rule 12(b), Fed.Rules Civ.Proc., 28 U.S.C.A.
The action, commenced pursuant to 28 U.S.C.A. § 1340, is primarily for injunctive relief against the enforcement by the District Director of Internal Revenue of certain tax liens arising out of penalty assessments imposed pursuant to Section 6672 of the Internal Revenue Code (26 U.S.C.A.) for the failure of plaintiff to collect, account for and pay over withholding taxes. The complaint alleges that plaintiff was vice-president of Yoltar Electronics, Inc., in…
2Cases cited9 opinions
- Hill v. WallaceSupreme Court of the United States · 1922
- Lipke v. LedererSupreme Court of the United States · 1922
- R. M. Steele v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1961
- Holdeen v. RaterreeDistrict Court, N.D. New York · 1957
4 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1963
- Church of Scientology of Celebrity Centre v. EggerDistrict Court, District of Columbia · 1982
- Galanti v. United StatesDistrict Court, D. New Jersey · 1965
- Sherwood v. ScanlonDistrict Court, E.D. New York · 1962
- Wahler v. ChurchDistrict Court, E.D. New York · 1966
1 more not listed; retrieve them via the Exa API.