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LAINO v. UNITED STATES

No. 85, Docket 80-6039.

633 F.2d 626 (1980)

Pasquale LAINO and Minerva Laino, Plaintiffs-Appellants, v. UNITED STATES of America, Jerome Kurtz, as he is the Commissioner of the Internal Revenue Service, and George S. Alberts, as he is the District Director of Internal Revenue, Brooklyn District, Defendants-Appellees.

United States Court of Appeals, Second Circuit.

Decided October 6, 1980.

Attorney(s) appearing for the Case

John A. Dudeck, Jr., Tax Div., Dept. of Justice, Washington, D.C. (Edward R. Korman, U.S. Atty., E. D. N. Y., New York City, M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Richard W. Perkins, Tax Div., Dept. of Justice, Washington, D.C., of counsel), for defendants-appellees.

Elliott H. Pollack, New York City (Law Offices of Michael B. Pollack, New York City), for plaintiffs-appellants.

Before FRIENDLY and MESKILL, Circuit Judges, and BONSAL, District Judge.

FRIENDLY, Circuit Judge:

Pasquale and Minerva Laino, husband and wife, brought suit in the District Court for the Eastern District of New York, seeking to declare null and void an income tax assessment based on unreported income from gambling activities asserted against them by the Commissioner of Internal Revenue, and to enjoin the Commissioner from enforcing a lien to collect the tax.1 The district court dismissed the complaint for lack...

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