Legal Opinion
Quinn v. Hook
District Court, E.D. Pennsylvania
Decided June 30, 1964No. Civ. A. 34382PublishedCited by 42 opinions
1Opinion of the Court
FREEDMAN, District Judge.
This is an action by the plaintiff against the District Director of Internal Revenue and the United States. 1 2 The Government has moved to dismiss. The complaint is unconventional in form and is framed not as a suit for ultimate decision but rather as an action for preliminary intervention by the court. Enough is alleged, however, to make it desirable that the substance of the claim be reached and decided.
What plaintiff seeks is an injunction against any action by the Government to collect an assessment of income taxes pending a final decision which would expunge and…
2Cases cited42 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bull v. United StatesSupreme Court of the United States · 1935
- Flora v. United StatesSupreme Court of the United States · 1960
- Taylor v. SecorSupreme Court of the United States · 1876
37 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Lonsdale v. United StatesCourt of Appeals for the Tenth Circuit · 1990
- William H. Kenner and Eleanor v. Kenner v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1968
- Aqua Bar & Lounge, Inc. v. United States of America Department of Treasury Internal Revenue Service and Joseph B. SaltzCourt of Appeals for the Third Circuit · 1976
- Rena Falik v. The United States of AmericaCourt of Appeals for the Second Circuit · 1965
- James A. Murray v. United StatesCourt of Appeals for the Eighth Circuit · 1982
37 more not listed; retrieve them via the Exa API.