Legal Opinion
Standard Oil Co. v. McMahon
District Court, S.D. New York
Decided February 27, 1956PublishedCited by 11 opinions
1Opinion of the Court
HERLANDS, District Judge.
Plaintiff-taxpayer commenced this action1 on March 21, 1955 to enjoin defendant-District Director of Internal Revenue from collecting or attempting to collect from plaintiff any part of two certain assessments of interest on deficiencies in plaintiff’s consolidated excess profits tax returns for the calendar years 1943 and 1944.
The decisive question in this case is raised by defendant’s motion to dismiss the complaint on the ground that there is “lack of jurisdiction over the subject matter”. Rule 12(b) (1) F.R.C.P., 28 U.S.C.A. The answer to that question involves…
2Cases cited18 opinions
- Manning v. Seeley Tube & Box Co.Supreme Court of the United States · 1950
- United States v. Koppers Co.Supreme Court of the United States · 1955
- National Foundry Co. Of N.Y., Inc., Debtor-Appellant v. Director of Internal Revenue, Claimant-AppelleeCourt of Appeals for the Second Circuit · 1956
- Newburgh Land & Dock Company v. The Texas CompanyCourt of Appeals for the Second Circuit · 1955
- Rodgers v. United StatesUnited States Court of Claims · 1952
13 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- F.B. Blansett and Ethel Blansett v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- United States v. Henry W. Matthews and Nettie Matthews, Doing Business Under the Firm Name and Style of Yuba Livestock Auction CompanyCourt of Appeals for the Ninth Circuit · 1957
- Standard Oil Company (New Jersey) v. Denis J. McMahon Individually and as District Director of Internal Revenue, Lower ManhattanCourt of Appeals for the Second Circuit · 1957
- Stern & Co. v. State Loan and Finance CorporationDistrict Court, D. Delaware · 1962
- United States v. CurdCourt of Appeals for the Fifth Circuit · 1958
6 more not listed; retrieve them via the Exa API.