Ungar v. Higgins

District Court, S.D. New York
Ungar v. Higgins, 27 F. Supp. 904 (1939)
23 A.F.T.R. (P-H) 552; 1939 U.S. Dist. LEXIS 2746

Ungar v. Higgins

Opinion of the Court

COXE, District Judge.

I think it is too clear even for argument that this complaint does not state a cause of action against the Collector. The plaintiff is a mere judgment creditor of the taxpayer, and in no position to challenge the seizure. I do not believe, either, that the plaintiff has any standing to maintain a suit to recover taxes erroneously collected from a third party.

The motion of the defendant to dismiss the complaint for insufficiency is granted.

Reference

Full Case Name
UNGAR v. HIGGINS, Collector of Internal Revenue
Status
Published