Opinion · Court of Appeals for the Third Circuit

George T. Quinn, of the Estate of Thomas J. Thompson, Deceased v. Kenneth O. Hook, District Director of Internal Revenue and United States of America

341 F.2d 920

Type: Opinion
Court: Court of Appeals for the Third Circuit
Jurisdiction: Federal
Date: 1965-03-02
Topic: general

How later courts describe this case

Section 2410 does not waive immunity for collateral attack on validity of tax lien after adverse decision on issue by Tax Court

Citator

UpLaw has not yet analyzed George T. Quinn, of the Estate of Thomas J. Thompson, Deceased v. Kenneth O. Hook, District Director of Internal Revenue and United States of America. The absence of a flag is not a finding that it is good law.

Cited by: 6 opinions

QUINN v. HOOK,341 F.2d 920(3rd Cir. 1965)

George T. QUINN, Executor of the Estate of Thomas J. Thompson, Deceased,

Appellant, v. Kenneth O. HOOK, District Director of Internal Revenue and

United States of America.

No. 15017.

United States Court of Appeals, Third Circuit.

Argued February 18, 1965.

Decided March 2, 1965.

Appeal from the United States District Court for the Eastern District of Pennsylvania; Abraham L. Freedman, Judge.Page 921

Robert M. Taylor, Philadelphia, Pa., for appellant.

George F. Lynch, Department of Justice, Tax Division, Washington, D.C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Harold C. Wilkenfeld, Attorneys, Department of Justice, Washington, D.C., Drew J.T. O'Keefe, U.S. Atty., on the brief), for appellees.

Before KALODNER, HASTIE and SMITH, Circuit Judges.

PER CURIAM:

On review of the record we find no error. The Judgment of the District Court will be affirmed for the reasons so well stated by Judge Freedman in his opinion reported at231 F. Supp. 718(E.D.Pa. 1964). See also Judge Kirkpatrick's opinion in Baglivio, et al. v. Commissioner,235 F. Supp. 493(E.D. Pa. 1964) (filed August 5, 1964).