Legal Opinion
Schweinler v. Manning
District Court, D. New Jersey
Decided November 25, 1949No. Civ. No. 78-49PublishedCited by 4 opinions
1Opinion of the Court
SMITH, District Judge.
This is a civil action brought by the plaintiff to compel cancellation of a levy made by the defendant, the Collector of Internal Revenue, and to enjoin its enforcement. The action is before the Court at this time on the motion of the defendant to dismiss the complaint. The grounds urged in support of the motion are: first, the failure of the complaint to state a claim upon which relief can be granted; second, the lack of jurisdiction in the court; and third, the availability of an adequate remedy at law. We shall consider these grounds separately.
Failure of Complaint to…
2Cases cited7 opinions
- American Life Insurance v. StewartSupreme Court of the United States · 1937
- Tomlinson v. SmithCourt of Appeals for the Seventh Circuit · 1942
- Rothensies v. UllmanCourt of Appeals for the Third Circuit · 1940
- Glenn v. American Surety Co.Court of Appeals for the Sixth Circuit · 1947
- Stuart v. Chinese Chamber of Commerce of PhoenixCourt of Appeals for the Ninth Circuit · 1948
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3Cited by4 opinions
- Raffaele v. Granger, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1952
- Sibyl Herrington v. United StatesCourt of Appeals for the Tenth Circuit · 1969
- In re SillsDistrict Court, E.D. New York · 1953
- Fine Fashions, Inc. v. MoeDistrict Court, S.D. New York · 1959