Legal Opinion
Monjar v. Higgins
Court of Appeals for the Second Circuit
Decided January 18, 1943No. 70PublishedCited by 11 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The appellant brought his action against a collector of internal revenue to recover income tax payments for the years 1926 and 1927. Upon the defendant’s motion the complaint was dismissed for lack of jurisdiction in so far as it concerned taxes for the year 1927. This appeal presents the correctness of that ruling and raises interesting questions under section 282 of the Revenue Act of 1926, 44 Stat. 62, 26 U. S.C.A. Int.Rev.Acts, page 214, and section 322(c) of the 1928 Act, 45 Stat. 862, 26 U.S.C.A. Int.Rev.Acts, page 436. The facts which bring those sections into play…
2Cases cited8 opinions
- Ohio Steel Foundry Co. v. United StatesUnited States Court of Claims · 1930
- Cohen v. United StatesCourt of Appeals for the First Circuit · 1940
- Plains Buying & Selling Asso. v. CommissionerUnited States Board of Tax Appeals · 1927
- In Re BrannerCourt of Appeals for the Second Circuit · 1925
- First Savings & Trust Co. v. MannCourt of Appeals for the Seventh Circuit · 1912
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Prather v. CommissionerUnited States Tax Court · 1968
- In the Matter of Charles F. Schwab, Bankrupt. Colorado Livestock Production Credit Assoc. v. Charles F. SchwabCourt of Appeals for the Fifth Circuit · 1980
- Monjar v. CommissionerCourt of Appeals for the Second Circuit · 1944
- Fiorentino v. United StatesCourt of Appeals for the Third Circuit · 1955
- Young v. First Nat. Bank of ChicagoDistrict Court, N.D. Illinois · 1949
6 more not listed; retrieve them via the Exa API.