Legal Opinion
Associated Mutuals, Inc. v. Delaney
Court of Appeals for the Fifth Circuit
Decided July 14, 1949No. 4406PublishedCited by 9 opinions
1Opinion of the Court
MAGRUDER, Chief Judge.
Associated Mutuals,- Inc., a Massachusetts corporation, has taken this appeal from a judgment dismissing its amended complaint against a collector of internal revenue. The relief sought was an injunction against the prosecution of any proceeding for the collection of certain taxes.
In 1944 Frank R. Huemmer, an internal revenue agent, audited the taxpayer’s- 1941 and 1942 income tax returns and its refund claims for 1936, 1937 and 1942. Huemmer told Mark Kemper, who -supervised the preparation of the taxpayer’s returns and represented it in discussions with Huemmer, that…
2Cases cited16 opinions
- Helvering v. WinmillSupreme Court of the United States · 1938
- Girouard v. United StatesSupreme Court of the United States · 1946
- Cleveland v. United StatesSupreme Court of the United States · 1946
- Burnet v. PorterSupreme Court of the United States · 1931
- McCarthy Co. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1935
11 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. PriceSupreme Court of the United States · 1960
- McGraw-Hill, Inc. v. United StatesUnited States Court of Claims · 1980
- Frank R. v. United StatesUnited States Court of Claims · 1985
- United States v. GoldsteinCourt of Appeals for the First Circuit · 1951
- United States v. Sydelle PriceCourt of Appeals for the Ninth Circuit · 1959
4 more not listed; retrieve them via the Exa API.