Collins v. Austin (Judge), 962 F.2d 3 (2d Cir. 1992). · Go Syfert
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Collins v. Austin (Judge), 962 F.2d 3 (2d Cir. 1992). Cases Citing This Book View Copy Cite
49 citation events (3 in the last 25 years) across 6 distinct courts.
Strongest positive: Graham v. Select Portfolio Servicing, Inc. (nysd, 2016-01-18)
Treatment trajectory · 1992 → 2026 · click a year to view as-of
1992 2009 2026
Top citers, strongest first. 2 distinct citers. How cited ↗
discussed Cited "see" Graham v. Select Portfolio Servicing, Inc.
S.D.N.Y. · 2016 · signal: see · confidence high
See Kamasinski v. Rubin, 764 F.Supp. 741, 743 (D.Conn.1991) (“[U]se by a private party of the state courts for litigation ‘does not clothe persons who use its judicial processes with the authority of the state,’ as contemplated under the § 1983 state action requirement.” (quoting Stevens v. Frick, 372 F.2d 378, 381 (2d Cir.1967), aff'd, 962 F.2d 3 (2d Cir.1992)).
discussed Cited "see, e.g." John M. Capozzi v. United States
2d Cir. · 1992 · signal: see also · confidence low
Indeed, until an assessment has been made the tax (or penalty) “has not been found to be owing.” In re Western Trading Co., 340 F.Supp. 1130, 1133 (D.Nev.1972); see also Brewer v. United States, 764 F.Supp. 309, 315 (S.D.N.Y.1991) (“In order to place a lien against property, the IRS must make a valid assessment of taxes.”), aff'd without opinion, 962 F.2d 3 (2d Cir.1992).
Retrieving the full opinion text from the archive…
Collins
v.
Austin (Judge)
91-7700.
Court of Appeals for the Second Circuit.
Feb 27, 1992.
962 F.2d 3
Published

962 F.2d 3

Collins
v.
Austin (Judge)

NO. 91-7700

United States Court of Appeals,
Second Circuit.

Feb 27, 1992

1

Appeal From: N.D.N.Y.

2

AFFIRMED.