Legal Opinion
Martin v. Andrews
Court of Appeals for the Ninth Circuit
Decided November 15, 1956No. 14949PublishedCited by 16 opinions
1Opinion of the Court
HAMLEY, Circuit Judge.
This action was brought by a taxpayer to enjoin the collection of a federal manufacturers’ excise tax upon custom-made automobile seat covers. While no specific *554request was made for a declaratory judgment, the trial court thought that five of the six causes of action also invoiced the Declaratory Relief Act.1
After a first amended complaint and certain supporting and opposing affidavits had been filed, defendants moved to dismiss the action. The motion was granted on the ground, among other things, that the maintenance of such a suit is forbidden by statute.2 A judgment…
2Cases cited39 opinions
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Hill v. WallaceSupreme Court of the United States · 1922
- Lipke v. LedererSupreme Court of the United States · 1922
- Dodge v. OsbornSupreme Court of the United States · 1916
- Graham v. Du PontSupreme Court of the United States · 1923
34 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Clinton H. Mitchell and Clinton Mitchell Foundation v. R. A. Riddell, District Director of Internal Revenue, and United States of AmericaCourt of Appeals for the Ninth Circuit · 1969
- United States and David J. Feddor, Revenue Agent, Internal Revenue Service v. J. Richard DemaCourt of Appeals for the Seventh Circuit · 1976
- Jules Hairstylists of Maryland, Inc. v. United StatesDistrict Court, D. Maryland · 1967
- Singleton v. MathisCourt of Appeals for the Eighth Circuit · 1960
- David Bohn v. United States of AmericaCourt of Appeals for the Eighth Circuit · 1972
11 more not listed; retrieve them via the Exa API.