Legal Opinion
Sea-Land Service, Inc. v. United States
District Court, D. New Jersey
Decided November 21, 1985No. Civ. A. 85-825PublishedCited by 4 opinions
1Opinion of the Court
OPINION
STERN, District Judge.
The Court is presented with a suit for declaratory judgment, brought under the Declaratory Judgment Act, 28 U.S.C. § 2201, and the Shipping Laws of the United States, 46 U.S.C. §§ 3 et seq. Plaintiff seeks to prevent the Internal Revenue Service (the “IRS”) from attaching the wages of three of its employees, seamen G. Glendenning, Kenneth Kramlich and Nelson Sala.
Plaintiff and defendants the United States and the IRS Commissioner (the “government”) cross-moved for summary judgment, raising the issue of whether the IRS may garnishee the wages of seamen to satisfy…
2Cases cited9 opinions
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- Eastern Kentucky Welfare Rights Organization v. William E. Simon, Secretary of the TreasuryCourt of Appeals for the D.C. Circuit · 1974
- Alaska Steamship Co. v. Mullaney, Commission of TaxationCourt of Appeals for the Ninth Circuit · 1950
- Henshel v. GuildenDistrict Court, S.D. New York · 1969
- Alaska S. S. Co. v. MullaneyDistrict Court, D. Alaska · 1949
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- In Re: Floyd W. Beam Elaine M. Beam, Debtors. Floyd W. Beam Elaine M. Beam v. Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1999
- Westfield Insurance v. Nautilus InsuranceDistrict Court, M.D. North Carolina · 2016
- Lehman Bros. Bank v. Beverly Hills Estates Funding, Inc.District Court, D. Utah · 2006
- Internal Revenue Service Notices of Levy on Undelivered Commerce Department Fishing Quota Permits, Department of Justice Office of Legal Counsel1995