Legal Opinion
Henshel v. Guilden
District Court, S.D. New York
Decided March 4, 1969No. 68 Civ. 4897PublishedCited by 8 opinions
1Opinion of the Court
McGOHEY, District Judge.
The defendants have moved pursuant to Fed.Civ.Rule 12 to dismiss this declaratory judgment action or alternatively, pursuant to Fed.Civ.Rule 65, to enjoin its prosecution until after determination of a related proceeding now pending in the Surrogate’s Court, New York County. The amount in controversy exceeds $10,-000 and the parties are of diverse citizenship.
The ultimate issue between them is whether a federal income tax deficiency claim which the Internal Revenue Service (IRS) has filed in the Surrogate’s Court against the Estate of the late Arde Bulova (Estate)…
2Cases cited4 opinions
- Abbott Laboratories v. GardnerSupreme Court of the United States · 1967
- Aetna Life Insurance v. HaworthSupreme Court of the United States · 1937
- Alabama State Federation of Labor v. McAdorySupreme Court of the United States · 1945
- Bullock v. LathamCourt of Appeals for the Second Circuit · 1962
3Cited by8 opinions
- M & M Transportation Co. v. U. S. Industries, Inc.District Court, S.D. New York · 1976
- Talbot v. United States Ex Rel. Secretary of the TreasuryDistrict Court, D. Wyoming · 1994
- Ingham v. HubbellDistrict Court, S.D. Iowa · 1978
- Daines v. Alcatel, S.A.District Court, E.D. Washington · 2000
- Sea-Land Service, Inc. v. United StatesDistrict Court, D. New Jersey · 1985
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