Ungar v. Higgins

S.D. New York

Ungar v. Higgins

27 F. Supp. 904, 23 A.F.T.R. (P-H) 552, 1939 U.S. Dist. LEXIS 2746

DecidedFebruary 23, 1939

StatusPublished

This text of 27 F. Supp. 904 (Ungar v. Higgins) is published on Counsel Stack Legal Research, covering District Court, S.D. New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ungar v. Higgins, 27 F. Supp. 904, 23 A.F.T.R. (P-H) 552, 1939 U.S. Dist. LEXIS 2746 (S.D.N.Y. 1939).

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Opinion

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.

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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.

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Bluebook (online)

27 F. Supp. 904, 23 A.F.T.R. (P-H) 552, 1939 U.S. Dist. LEXIS 2746, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ungar-v-higgins-nysd-1939.