Legal Opinion

Kearney v. A'Hearn

District Court, S.D. New York

Decided February 26, 1962PublishedCited by 13 opinions

1Opinion of the Court

LEVET, District Judge.

In an action brought pursuant to 28 U.S.C.A. § 1346(a), plaintiffs-taxpayers, husband and wife, seek the following divers relief: An injunction restraining the defendant District Director Moe and his agents from collecting an alleged income tax deficiency of plaintiffs for the taxable year 1953; a writ of mandamus requiring said Director to issue a statutory deficiency notice for the plaintiffs’ taxable year 1953; and judgment for plaintiffs in the total amount of $475.95, together with interest, costs and disbursements of this action.

By means of an order to show cause,…

2Cases cited46 opinions

  1. Dalehite v. United StatesSupreme Court of the United States · 1953
  2. Flora v. United StatesSupreme Court of the United States · 1960
  3. Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
  4. Flora v. United StatesSupreme Court of the United States · 1958
  5. United States v. KalesSupreme Court of the United States · 1941

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3Cited by13 opinions

  1. Robert F. Koch and Evelyn C. Koch v. Donald C. Alexander, Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1977
  2. Ex Parte the Water Works & Sewer Bd.Supreme Court of Alabama · 1998
  3. Evans Cooperage Co., Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1983
  4. Dover Corporation & Subsidiaries, Pathway Bellows, Inc. & Subsidiary, and Measurement Systems, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1998
  5. Badaracco v. CommissionerCourt of Appeals for the Third Circuit · 1982

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