Quinn v. Hook, No. 15017.

CourtUnited States Courts of Appeals. United States Court of Appeals (3rd Circuit)
Writing for the CourtPER CURIAM
Citation341 F.2d 920
PartiesGeorge 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 NumberNo. 15017.
Decision Date02 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.


341 F.2d 921

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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26 practice notes
  • Yannicelli v. Nash, Civ. A. No. 1253-71.
    • United States
    • United States District Courts. 3th Circuit. United States District Courts. 3th Circuit. District of New Jersey
    • January 24, 1973
    ...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, ......
  • Lonsdale v. U.S., No. 90-2113
    • United States
    • United States Courts of Appeals. United States Court of Appeals (10th Circuit)
    • November 20, 1990
    ...(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......
  • Murray v. U.S., No. 81-2178
    • United States
    • United States Courts of Appeals. United States Court of Appeals (8th Circuit)
    • August 26, 1982
    ...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......
  • Bailey v. United States, Civ. No. 902-73.
    • United States
    • United States District Courts. 3th Circuit. United States District Courts. 3th Circuit. District of New Jersey
    • June 23, 1976
    ...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......
  • Request a trial to view additional results
26 cases
  • Yannicelli v. Nash, Civ. A. No. 1253-71.
    • United States
    • United States District Courts. 3th Circuit. United States District Courts. 3th Circuit. District of New Jersey
    • January 24, 1973
    ...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, ......
  • Lonsdale v. U.S., No. 90-2113
    • United States
    • United States Courts of Appeals. United States Court of Appeals (10th Circuit)
    • November 20, 1990
    ...(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......
  • Murray v. U.S., No. 81-2178
    • United States
    • United States Courts of Appeals. United States Court of Appeals (8th Circuit)
    • August 26, 1982
    ...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......
  • Bailey v. United States, Civ. No. 902-73.
    • United States
    • United States District Courts. 3th Circuit. United States District Courts. 3th Circuit. District of New Jersey
    • June 23, 1976
    ...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......
  • Request a trial to view additional results

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