Legal Opinion
Tax Analysts and Advocates v. Simon
District Court, District of Columbia
Decided February 5, 1975No. Civ. A. 74-917PublishedCited by 6 opinions
1Opinion of the Court
OPINION
HART, Chief Judge.
This case comes before the Court on Defendants’ Motion to Dismiss the Complaint and Opposition thereto. Plaintiffs filed their original complaint on June 17, 1974 and their amended complaint on August 13, 1974. The amendment was generated by one plaintiff’s acquisition of the entire working in terest in a domestic oil well. Both complaints seek a declaratory judgment that published and private rulings of the Internal Revenue Service allowing tax credits for payments made to foreign countries in connection with oil extraction and production and which are calculated on…
2Cases cited23 opinions
- Baker v. CarrSupreme Court of the United States · 1962
- Flast v. CohenSupreme Court of the United States · 1968
- Sierra Club v. MortonSupreme Court of the United States · 1972
- Association of Data Processing Service Organizations, Inc. v. CampSupreme Court of the United States · 1970
- United States v. Students Challenging Regulatory Agency Procedures (SCRAP)Supreme Court of the United States · 1973
18 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Tax Analysts & Advocates v. BlumenthalCourt of Appeals for the D.C. Circuit · 1977
- Haring v. BlumenthalDistrict Court, District of Columbia · 1979
- Swomley v. WattDistrict Court, District of Columbia · 1981
- American Society of Travel Agents, Inc. v. Michael Blumenthal, Secretary of TreasuryCourt of Appeals for the D.C. Circuit · 1977
- American Society of Travel Agents, Inc. v. Michael Blumenthal, Secretary of TreasuryCourt of Appeals for the D.C. Circuit · 1977
1 more not listed; retrieve them via the Exa API.