Legal Opinion
Stevenson v. United States
District Court, M.D. Tennessee
Decided September 25, 1961No. Civ. 2989PublishedCited by 10 opinions
1Opinion of the Court
WILLIAM E. MILLER, Chief Judge.
The plaintiffs, residents of Shelby County in the Western District of Tennessee, instituted their action in the Middle District against the United States under 28 U.S.C.A. § 1346, for recovery of income taxes and interest thereon for the calendar years 1956, 1957 and 1958, alleging that such taxes were erroneously and illegally assessed and collected.
In its answer filed January 17, 1961, the defendant interposed the defense that the action had been brought in the wrong district since the applicable venue statute, 28 U.S.C.A. § 1402(a) (1), provides that actions…
2Cases cited11 opinions
- Gulf Oil Corp. v. GilbertSupreme Court of the United States · 1947
- HOME OWNERS'LOAN CORPORATION v. HuffmanCourt of Appeals for the Eighth Circuit · 1943
- New York, C. & St. L. R. Co. v. VardamanCourt of Appeals for the Eighth Circuit · 1950
- Butler v. DentonCourt of Appeals for the Tenth Circuit · 1945
- Bolten v. General Motors CorporationCourt of Appeals for the Seventh Circuit · 1950
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Milton Lecompte v. Mr. Chip, Inc.Court of Appeals for the Fifth Circuit · 1976
- Stephan Bechuck v. Home Depot USA, Incorporated, eCourt of Appeals for the Fifth Circuit · 2016
- Esquivel v. ArauDistrict Court, C.D. California · 1996
- Hudson Engineering Co. v. Bingham Pump Co.District Court, S.D. New York · 1969
- Sapp v. WongHawaii Intermediate Court of Appeals · 1982
5 more not listed; retrieve them via the Exa API.