SEA-LAND SERVICE, INC. v. UNITED STATES

Civ. A. No. 85-825.

622 F.Supp. 769 (1985)

SEA-LAND SERVICE, INC., Plaintiff, v. UNITED STATES of America, Commissioner, Internal Revenue Service, G. Glendenning, Kenneth Kramlich and Nelson Sala, Defendants.

United States District Court, D. New Jersey.

November 21, 1985.


Attorney(s) appearing for the Case

Meyner & Landis, Newark, N.J. by Jeffrey L. Reiner, Geralyn A. Boccher, for plaintiff.

W. Hunt Dumont, U.S. Atty., United States Attorney's Office, Newark, N.J., by Edward G. Spell, Asst. U.S. Atty., and Robert L. Handros, Trial Atty., Tax Div., U.S. Dept. of Justice, Washington, D.C., for defendants United States of America and Commissioner, Internal Revenue Service.


OPINION

STERN, District Judge.

The Court is presented with a suit for declaratory judgment, brought under the Declaratory Judgment Act, 28 U.S.C. § 2201, and the Shipping Laws of the United States, 46 U.S.C. §§ 3 et seq. Plaintiff seeks to prevent the Internal Revenue Service (the "IRS") from attaching the wages of three of its employees, seamen G. Glendenning, Kenneth Kramlich and Nelson Sala.

Plaintiff and defendants the United...

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