SANDS v. WEINGRAD


99 Misc.2d 598 (1979)

Ira J. Sands, Plaintiff, v. Samuel Weingrad et al., Defendants.

Supreme Court, Special Term, New York County.

April 3, 1979


Attorney(s) appearing for the Case

Weingrad & Weingrad, P. C. (Stephen A. Weingrad of counsel), defendants pro se. Ira J. Sands, plaintiff pro se.


BENTLEY KASSAL, J.

ISSUE

Before this motion to dismiss on the basis of Statute of Limitations may be considered, a threshold issue is raised as to whether this court has jurisdiction to entertain a complaint for civil damages under section 7217 of the Internal Revenue Code of 1954 (US Code, tit 26, § 7217) for unauthorized disclosure of tax returns. This is an issue of first impression for this...

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