PHILLIPS v. UNITED STATES

No. 451, Docket 29480.

346 F.2d 999 (1965)

Richard L. PHILLIPS, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Second Circuit.

Decided June 10, 1965.


Attorney(s) appearing for the Case

Robert E. Connolley, New York City, for plaintiff-appellant.

Robert E. Kushner, Asst. U. S. Atty., New York City (Robert M. Morgenthau, U. S. Atty., Southern District of New York, and James G. Greilsheimer, Asst. U. S. Atty., New York City, and Herbert Grossman, Department of Justice, Washington, D. C., on the brief), for defendant-appellee.

Before LUMBARD, Chief Judge, and SMITH and KAUFMAN, Circuit Judges.


LUMBARD, Chief Judge:

Richard Phillips appeals from a dismissal of his suit against the government for lack of subject matter jurisdiction. He brought the suit in the Southern District of New York to recover $680.94, which sum the District Director of the Internal Revenue Service had collected, pursuant to a notice of levy, from the New Rochelle Thermatool Corp. The levy was made in order to satisfy taxes owed by Ray Johnson, on the assumption that Thermatool owed...

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