Legal Opinion

Ingham v. Hubbell

District Court, S.D. Iowa

Decided August 17, 1978No. Civ. 77-370-1PublishedCited by 8 opinions

1Opinion of the Court

RULING AND ORDER ON FEDERAL DEFENDANT’S MOTION TO DISMISS

STUART, Chief Judge.

This case is a purported class action brought under the Federal Declaratory Judgment Act, 28 U.S.C. §§ 2201 and 2202 to adjudicate the validity of plaintiff’s disclaimer of a portion of her contingent interest in the corpus of the Hubbell Trust. The defendants are the Trustees of the Hubbell Trust, Richard Turner, Attorney General for the State of Iowa, Roy D. Clark, Director of the Midwest Service Center of the Internal Revenue Service (IRS) and Michael Murphy, District Director of the IRS in Des Moines, Iowa. The…

2Cases cited24 opinions

  1. Maryland Casualty Co. v. Pacific Coal & Oil Co.Supreme Court of the United States · 1941
  2. Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
  3. Golden v. ZwicklerSupreme Court of the United States · 1969
  4. Dugan v. RankSupreme Court of the United States · 1963
  5. Malone v. BowdoinSupreme Court of the United States · 1962

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3Cited by8 opinions

  1. William J. McCarthy v. F. Ray Marshall, Secretary of the United States Department of LaborCourt of Appeals for the First Circuit · 1983
  2. Talbot v. United States Ex Rel. Secretary of the TreasuryDistrict Court, D. Wyoming · 1994
  3. Tax Appeal of Grace Business Development Corp. v. KamikawaHawaii Supreme Court · 2000
  4. Life Science Church v. Internal Revenue ServiceDistrict Court, N.D. California · 1981
  5. Hawaii Insurers Council v. LingleHawaii Intermediate Court of Appeals · 2008

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