Legal Opinion
Samuel Reisman v. Mortimer M. Caplin
Court of Appeals for the D.C. Circuit
Decided June 17, 1963No. 16690_1PublishedCited by 15 opinions
1Opinion of the Court
FAHY, Circuit Judge.
This appeal is from an order of the District Court dismissing a complaint for a declaratory judgment and injunction against Mortimer M. Caplin, who is the Commissioner of Internal Revenue, and others, and denying plaintiffs’ motion for a preliminary injunction. The plaintiffs are attorneys. They set forth in their complaint that they represent certain persons, (a man and his wife), to whom we shall refer as the taxpayers, in controversies of a substantial character which are pending in regard to income tax liabilities to the United States. As such attorneys, they further…
2Cases cited8 opinions
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
- Land v. DollarSupreme Court of the United States · 1947
- United States v. LeeSupreme Court of the United States · 1882
- Malone v. BowdoinSupreme Court of the United States · 1962
- Louisiana v. McAdooSupreme Court of the United States · 1914
3 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Reisman v. CaplinSupreme Court of the United States · 1964
- Swanson v. CommissionerUnited States Tax Court · 1976
- United States v. OrtizDistrict Court, D. Colorado · 1970
- Application of John A. Howard to Quash Summons Issued to Him by the Internal Revenue Service in Connection With His Tax Liability and to Vacate the Service in Connection With His Tax Liability and for a Temporary Stay of the Special Agents Hearing Pending Decision of the Application to Quash and Vacate. United States of AmericaCourt of Appeals for the Third Circuit · 1963
- Robert F. Kennedy, Attorney General of the United States v. Victor Rabinowitz and Leonard B. BoudinCourt of Appeals for the D.C. Circuit · 1963
10 more not listed; retrieve them via the Exa API.