Long v. Rasmussen
District Court, D. Montana
In Equity. Suit by Edna Long against C. A. Rasmussen, Collector of Internal Revenue for the District of Montana, and another.
1Opinion of the Court
BOURQUIN, District Judge.
Plaintiff alleges she owns and is entitled to possession of certain property distrained by defendant collector of internal revenue, to make certain “distilled spirits taxes and penalties” assessed against one Wise, and she seeks to enjoin threatened sale and to recover possession.
[1] The evidence in her behalf is that the property is the furnishings of a resort or hotel conducted by her, excepting an automatic organ is owned by her, and was in her possession when distrained by defendant. This is proof of plaintiff’s ownership and right of possession, and imposes upon…
2Cases cited12 opinions
- United States v. LeeSupreme Court of the United States · 1882
- Philadelphia Co. v. StimsonSupreme Court of the United States · 1912
- De Lima v. BidwellSupreme Court of the United States · 1901
- Belknap v. SchildSupreme Court of the United States · 1896
- Watson v. SutherlandSupreme Court of the United States · 1867
7 more not listed; retrieve them via the Exa API.
3Cited by50 opinions
- United States v. Morris WeintraubCourt of Appeals for the Sixth Circuit · 1979
- Raffaele v. Granger, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Shambaugh v. ScofieldCourt of Appeals for the Fifth Circuit · 1942
- Tomlinson v. SmithCourt of Appeals for the Seventh Circuit · 1942
- Rothensies v. UllmanCourt of Appeals for the Third Circuit · 1940
45 more not listed; retrieve them via the Exa API.