Legal Opinion
United States v. Crocker
District Court, D. Nevada
Decided April 26, 1961No. Civ. No. 350PublishedCited by 7 opinions
1Opinion of the Court
ROSS, District Judge.
I. Background.
This is an action brought by the United States against defendant to collect certain taxes which plaintiff claims are owing to it. Jurisdiction is predicated on 28 U.S.C. § 1345, which allows the United States to bring suit in federal court regardless of the amount in controversy. Plaintiff alleges that the requirements of 26 U.S.C. § 7401 have been met, in that this action has been directed by the Attorney General at the request of the Commissioner of Internal Revenue.
It is alleged that on November 1, 1947, one Jesus Pereyra brought an action against one…
2Cases cited14 opinions
- National Ben. Life Ins. Co. v. Shaw-Walker Co.Court of Appeals for the D.C. Circuit · 1940
- Fox Film Corp. v. KnowlesSupreme Court of the United States · 1923
- Francisco v. AguirreCalifornia Supreme Court · 1892
- Tapscott v. LyonCalifornia Supreme Court · 1894
- H. D. Roosen Co. v. Pacific Radio Publishing Co.California Court of Appeal · 1932
9 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. A. D. CrockerCourt of Appeals for the Ninth Circuit · 1963
- Exchange National Bank of Chicago v. AbramsonDistrict Court, D. Minnesota · 1969
- United States v. KingDistrict Court, D. New Jersey · 1962
- United States v. KingCourt of Appeals for the Third Circuit · 1963
- United States v. KingCourt of Appeals for the Third Circuit · 1963
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