MOSKOWITZ v. NELSON

No. 61-C-209.

218 F.Supp. 710 (1963)

Paul L. MOSKOWITZ, Trustee in Bankruptcy of the Riverside Painting Co., Inc., Bankrupt, Plaintiff, v. E. J. NELSON, District Director of Internal Revenue, an agency of the United States Treasury, Defendant.

United States District Court E. D. Wisconsin.

March 25, 1963.


Attorney(s) appearing for the Case

John Ottusch, Grootemaat, Cook & Franke, Milwaukee, Wis., for plaintiff.

John Beggan, Tax Division, Dept. of Justice, Washington, D. C., James B. Brennan, U. S. Atty., Milwaukee, Wis., for defendant.


TEHAN, Chief Judge.

Defendant has filed a motion to dismiss plaintiff's complaint on two grounds:

1. The complaint fails to state a cause of action on which relief can be granted.

2. The action is, in effect, one against the United States, and the United States has not consented to be sued in a proceeding of this nature.

After the oral argument, further briefs were submitted by counsel for the parties and affidavits filed. The court has considered...

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