Legal Opinion
Kruskal v. United States
Court of Appeals for the Second Circuit
Decided January 4, 1950No. 21481_1PublishedCited by 8 opinions
1Opinion of the Court
CLARK, Circuit Judge.
This appeal is from an order of the United States District Court for the Southern District of New York dismissing, for lack of capacity of the plaintiffs to sue, an action brought by the executors of a Connecticut estate to recover estate taxes paid by them to the Collector of Internal Revenue for the District of Connecticut. Action directly against the United States is authorized by 28 U.S.C.A. § 1346, where, as here, the Collector who collected the tax is now out of office; but under 28 U.S.C.A. § 1402(a), such action “may be prosecuted only in the judicial district…
2Cases cited12 opinions
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- Mecom v. Fitzsimmons Drilling Co.Supreme Court of the United States · 1931
- Cooper v. American Airlines, Inc.Court of Appeals for the Second Circuit · 1945
- Greenough v. Tax Assessors of NewportSupreme Court of the United States · 1947
- Biddle v. WilkinsSupreme Court of the United States · 1828
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Buchheit v. United Air Lines, Inc.District Court, S.D. New York · 1962
- Windbourne v. Eastern Air Lines, Inc.District Court, E.D. New York · 1979
- Tiernan v. Westext Transport, Inc.District Court, S.D. New York · 1965
- Estate of Israel v. CommissionerCourt of Appeals for the D.C. Circuit · 1998
- Estate of Clack v. CommissionerUnited States Tax Court · 1996
3 more not listed; retrieve them via the Exa API.