ROYAL DENIM FOR IMPORT AND EXPORT, INC. v. U.S.

No. 04 Civ. 6706(LLS).

371 F.Supp.2d 569 (2005)

ROYAL DENIM FOR IMPORT AND EXPORT, INC. and Fred Reda, Plaintiffs, v. UNITED STATES OF AMERICA, Defendant.

United States District Court, S.D. New York.

May 26, 2005.


Attorney(s) appearing for the Case

Barry Leibowicz, Great Neck, NY for Plaintiffs.

Pierre G. Armand, U.S. Atty., Southern District of New York, New York City, for Defendant.


OPINION and ORDER

STANTON, District Judge.

Defendant's motion to dismiss for lack of subject matter jurisdiction is granted for the reasons that follow.

Background

On February 1, 2002, the Internal Revenue Service issued a jeopardy assessment pursuant to 26 U.S.C. § 6861 against plaintiff, Royal Denim for Import and Export, Inc., because of Royal Denim's failure to file a tax return for the tax year 1999. The IRS then issued...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases