Chopak v. United States

36 F.R.D. 190, 15 A.F.T.R.2d (RIA) 34, 1964 U.S. Dist. LEXIS 9728
CourtDistrict Court, E.D. New York
DecidedNovember 4, 1964
DocketNo. 64-C-525
StatusPublished

This text of 36 F.R.D. 190 (Chopak v. United States) is published on Counsel Stack Legal Research, covering District Court, E.D. New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Chopak v. United States, 36 F.R.D. 190, 15 A.F.T.R.2d (RIA) 34, 1964 U.S. Dist. LEXIS 9728 (E.D.N.Y. 1964).

Opinion

ROSLING, District Judge.

Motion of defendant for an order pursuant to Fed.R.Civ.P. 12 to dismiss complaint is granted.1 2The complaint to which the motion was addressed is less than completely clear2 in its ex-[192]*192position of what is involved, but it is sufficiently alleged that recovery is sought by plaintiff from the United States of moneys the government has collected from a third party, a taxpayer, in satisfaction of its claim for unpaid income taxes. Plaintiff asserts that such liability by the government to him arises from the fact that “[o]n or about May 23, 1962 and May 17, 1963, respectively, plaintiff became entitled to a lien of funds from [the taxpayer] in the sum of $5,172.60, by reason of a judgment, granted and adjudicated to said plaintiff by the City Court of the City of New York, County of Kings, and docketed in the records of said Court on September 21, 1960,” and “[t]hat said lien took priority over debts, obligations, claims, and liens of the United States of America with respect to income tax obligations of said Joseph Marcus in sums of money totalling $5,-172.60.”

Whether or not plaintiff in fact had a lien, and if he did, whether it primed the government’s lien for Marcus’ income taxes need not here be determined,3 for it does not appear that the defendant has by law consented to be sued upon a cause of action such as is here pleaded.4 Absent such consent, this Court is without .jurisdiction.

Settle order on notice.

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Cite This Page — Counsel Stack

Bluebook (online)
36 F.R.D. 190, 15 A.F.T.R.2d (RIA) 34, 1964 U.S. Dist. LEXIS 9728, Counsel Stack Legal Research, https://law.counselstack.com/opinion/chopak-v-united-states-nyed-1964.