Quinn v. Hook, No. 15017.
Court | United States Courts of Appeals. United States Court of Appeals (3rd Circuit) |
Writing for the Court | PER CURIAM |
Citation | 341 F.2d 920 |
Parties | George T. QUINN, Executor of the Estate of Thomas J. Thompson, Deceased, Appellant, v. Kenneth O. HOOK, District Director of Internal Revenue and United States of America. |
Docket Number | No. 15017. |
Decision Date | 02 March 1965 |
341 F.2d 920 (1965)
George T. QUINN, Executor of the Estate of Thomas J. Thompson, Deceased, Appellant,
v.
Kenneth O. HOOK, District Director of Internal Revenue and
United States of America.
No. 15017.
United States Court of Appeals Third Circuit.
Argued February 18, 1965.
Decided March 2, 1965.
Robert M. Taylor, Philadelphia, Pa., for appellant.
George F. Lynch, Department of Justice, Tax Division, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harold C. Wilkenfeld, Attorneys, Department of Justice, Washington, D. C., Drew J. T. O'Keefe, U. S. Atty., on the brief), for appellees.
Before KALODNER, HASTIE and SMITH, Circuit Judges.
PER CURIAM:
On review of the record we find no error. The Judgment of the District Court will be affirmed for the reasons so well stated by Judge Freedman in his opinion reported at 231 F.Supp. 718 (E.D.Pa.1964). See also Judge Kirkpatrick's opinion in Baglivio, et al. v. Commissioner, 235 F.Supp. 493 (E.D. Pa.1964) (filed August 5, 1964).
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Yannicelli v. Nash, Civ. A. No. 1253-71.
...which the United States waives its immunity under some other statutory provision(s). Quinn v. Hook, 231 F.Supp. 718 (D.C.Pa.1964), aff'd., 341 F.2d 920 (3 Cir. 1965); Broadwell v. United States, 234 F.Supp. 17 (D.C. N.C.1964), aff'd., 343 F.2d 470 (4 Cir. 1965), cert. denied, 382 U.S. 825, ......
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Lonsdale v. U.S., No. 90-2113
...(2d Cir.1965); Pipola v. Chicco, 274 F.2d 909, 913-914 (2d Cir.1960); Quinn v. Hook, 231 F.Supp. 718, 720 (E.D.Pa.1964), aff'd per curiam, 341 F.2d 920 (3d Cir.1965); McCann v. United States, 248 F.Supp. 585 (E.D.Pa.1965); Broadwell v. United States, 234 F.Supp. 17 (E.D.N.C.1964), aff'd, 34......
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Murray v. U.S., No. 81-2178
...waiver of immunity under § 2410 for suit which attacks merits of underlying lien); Quinn v. Hook, 231 F.Supp. 718 (E.D.Pa.1964), aff'd, 341 F.2d 920 (3d Cir. 1965) (Section 2410 does not waive immunity for collateral attack on validity of tax lien after adverse decision on issue by Tax 11 2......
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Bailey v. United States, Civ. No. 902-73.
...overruled on other grounds, Quinn v. Hook, 231 F.Supp. 718 (E.D.Pa. 1964), aff'd per curiam on grounds different from the district court, 341 F.2d 920 (3d Cir. 1965). In United States v. Pettyjohn, 84 F.Supp. 423, 426 (W.D.Mo.1949), the court stated that "while the Tax Court performs j......
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Yannicelli v. Nash, Civ. A. No. 1253-71.
...which the United States waives its immunity under some other statutory provision(s). Quinn v. Hook, 231 F.Supp. 718 (D.C.Pa.1964), aff'd., 341 F.2d 920 (3 Cir. 1965); Broadwell v. United States, 234 F.Supp. 17 (D.C. N.C.1964), aff'd., 343 F.2d 470 (4 Cir. 1965), cert. denied, 382 U.S. 825, ......
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Lonsdale v. U.S., No. 90-2113
...(2d Cir.1965); Pipola v. Chicco, 274 F.2d 909, 913-914 (2d Cir.1960); Quinn v. Hook, 231 F.Supp. 718, 720 (E.D.Pa.1964), aff'd per curiam, 341 F.2d 920 (3d Cir.1965); McCann v. United States, 248 F.Supp. 585 (E.D.Pa.1965); Broadwell v. United States, 234 F.Supp. 17 (E.D.N.C.1964), aff'd, 34......
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Murray v. U.S., No. 81-2178
...waiver of immunity under § 2410 for suit which attacks merits of underlying lien); Quinn v. Hook, 231 F.Supp. 718 (E.D.Pa.1964), aff'd, 341 F.2d 920 (3d Cir. 1965) (Section 2410 does not waive immunity for collateral attack on validity of tax lien after adverse decision on issue by Tax 11 2......
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Bailey v. United States, Civ. No. 902-73.
...overruled on other grounds, Quinn v. Hook, 231 F.Supp. 718 (E.D.Pa. 1964), aff'd per curiam on grounds different from the district court, 341 F.2d 920 (3d Cir. 1965). In United States v. Pettyjohn, 84 F.Supp. 423, 426 (W.D.Mo.1949), the court stated that "while the Tax Court performs j......