Legal Opinion
Taylor v. Allan, Director of Internal Revenue for District of Colorado
Court of Appeals for the Tenth Circuit
Decided May 9, 1953No. 4583_1PublishedCited by 9 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
This is an appeal from an order dismissing an action brought by James M. Taylor, taxpayer, against the Collector of Internal Revenue for the District of Colorado, 1 2 to obtain a declaratory judgment relating to federal income tax assessments levied by the Collector. The trial court held that the action was one with respect to. federal taxes and could not be maintained under the Federal Declaratory Judgment Act, 28 U.S. C.A. §§ 2201, 2202.
The complaint alleged that the plaintiff filed his income tax returns for the calendar years 1944, 1945, 1946 and 1948; that on July…
2Cases cited7 opinions
- Graham v. Du PontSupreme Court of the United States · 1923
- Tomlinson v. SmithCourt of Appeals for the Seventh Circuit · 1942
- Wilson v. WilsonCourt of Appeals for the Fourth Circuit · 1944
- Beeland Wholesale Co. v. DavisCourt of Appeals for the Fifth Circuit · 1937
- Noland v. WestoverCourt of Appeals for the Ninth Circuit · 1949
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Michael Earl Lewis v. A. W. Sandler, Revenue Officer, and the United States of AmericaCourt of Appeals for the Fourth Circuit · 1974
- The Jolles Foundation, Inc. v. Donald R. Moysey, Individually and as District Director, Internal Revenue ServiceCourt of Appeals for the Second Circuit · 1957
- Stern & Co. v. State Loan and Finance CorporationDistrict Court, D. Delaware · 1962
- Martin v. AndrewsCourt of Appeals for the Ninth Circuit · 1956
- Martin v. AndrewsCourt of Appeals for the Ninth Circuit · 1956
4 more not listed; retrieve them via the Exa API.