Legal Opinion
Iraci v. Scanlon
District Court, E.D. New York
Decided December 12, 1961No. 61-C-187PublishedCited by 1 opinion
1Opinion of the Court
MISHLER, District Judge.
The defendant moves pursuant to Rule 12(b) of the Federal Rules of Civil Procedure, 28 U.S.C., to dismiss the amended complaint on the ground that the Court lacks jurisdiction over the subject matter, and the failure to state a claim upon which relief can be granted.
The amended complaint states that DuBois Concrete Products Corporation (DuBois) owed withholding and employment taxes from April 1, 1953 to December 31, 1954. Plaintiffs were officers but neither “ * * * was in charge of the duty of preparing and filing employment tax, withholding and other employment taxes…
2Cases cited21 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Taylor v. SecorSupreme Court of the United States · 1876
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Hill v. WallaceSupreme Court of the United States · 1922
- Dows v. City of ChicagoSupreme Court of the United States · 1871
16 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Iraci v. ScanlonDistrict Court, E.D. New York · 1963