Legal Opinion
Brauch v. Birmingham
District Court, N.D. Iowa
Decided March 27, 1943No. 119PublishedCited by 3 opinions
1Opinion of the Court
DELEHANT, District Judge.
The defendant has presented a motion to dismiss this suit under Rule 12(b) (6), Federal Rules of Civil Procedure, 28 U. S.C.A. following section 723c, on the ground that the complaint, as amended, fails to state a claim upon which relief can be granted. The action is brought by the plaintiff against the defendant for the recovery of $884.27 together with interest, which she alleges was illegally collected from her by a predecessor of the defendant in the office of Collector of Internal Revenue for the District of Iowa as additional income taxes for the years 1935,…
2Cases cited15 opinions
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- Patton v. BradySupreme Court of the United States · 1902
- Leimer v. State Mut. Life Assur. Co.Court of Appeals for the Eighth Circuit · 1940
- Sage v. United StatesSupreme Court of the United States · 1919
- Tahir Erk v. Glenn L. Martin Co.Court of Appeals for the Fourth Circuit · 1941
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3Cited by3 opinions
- Samson Tire & Rubber Corp. v. RoganCourt of Appeals for the Ninth Circuit · 1943
- Bowles v. ShireyDistrict Court, D. Nebraska · 1944
- Power Transmission Co., Inc. v. NeulandDistrict Court, D. New Jersey · 1943