Legal Opinion
Caplis v. Helvering
District Court, E.D. New York
Decided June 28, 1933No. 6986PublishedCited by 1 opinion
1Opinion of the Court
GALSTON, District Judge.
Two motions are presented which will be disposed of in this opinion.
*182The complainant moves for a preliminary injunction to restrain the defendants from serving upon the plaintiff any process in connection with the investigation of an income tax liability of one John M. Phillips, deceased, and from taking testimony of the complainant with respect to the property or assets of the late John M. Phillips.
The defendants move to dismiss the complaint on the ground that the court is without jurisdiction of the parties or of the subject-matter.
The complainant, as appears from…
2Cases cited4 opinions
- Philadelphia Co. v. StimsonSupreme Court of the United States · 1912
- Butterworth v. HillSupreme Court of the United States · 1885
- Smith v. McCulloughSupreme Court of the United States · 1926
- Brownson v. United StatesCourt of Appeals for the Eighth Circuit · 1929
3Cited by1 opinion
- New England Transp. Co. v. MyersDistrict Court, D. Massachusetts · 1936