Legal Opinion
Monsky v. Fitzgerald
District Court, E.D. New York
Decided October 17, 1968No. 68-C-213PublishedCited by 1 opinion
1Opinion of the Court
MEMORANDUM AND ORDER
WEINSTEIN, District Judge.
Irving Monsky (plaintiff) brings this action to enjoin the collection of income taxes, penalties and interest assessed against him in 1952 for the years 1944, 1945, 1946, and 1947, totaling $292,707.-24. He contends that the assessment is invalid and that, even if legal, it is barred by the statute of limitations. The government has moved to dismiss for failure to state a claim upon which relief can be granted and for lack of subject matter jurisdiction. For the reasons indicated below, the motion is denied.
Subdivision (a) of section 7421 of title…
2Cases cited6 opinions
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1963
- Walter Vuin v. Melvin J. Burton, Director of Internal Revenue for Cleveland, Ohio DistrictCourt of Appeals for the Sixth Circuit · 1964
- Mitsukiyo Yoshimura v. AlsupCourt of Appeals for the Ninth Circuit · 1948
- United States v. MorganDistrict Court, S.D. Texas · 1962
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3Cited by1 opinion
- Samuel Shapiro and Bella Shapiro v. Secretary of StateCourt of Appeals for the D.C. Circuit · 1974