Legal Opinion
Farnsworth & Chambers Company, Inc. v. Robert L. Phinney, District Director of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided January 8, 1962No. 18951_1PublishedCited by 5 opinions
1Opinion of the Court
TUTTLE, Chief Judge.
The question here for consideration is the application of the forum non conveniens statute, 28 U.S.C.A. § 1404, 1 to a mo tion by the Director of Internal Revenue, the defendant in a suit for refund of internal revenue taxes, to remove the case to another district, one in which he could not be sued in the first instance but one in which the taxpayer could have sued the United States. The question brings in sharp focus once again the distinction between a suit for the recovery of taxes against the Director of Internal Revenue on the one hand, and a suit against the United…
2Cases cited9 opinions
- Hoffman v. BlaskiSupreme Court of the United States · 1960
- Continental Grain Co. v. Barge FBL-585Supreme Court of the United States · 1960
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- United States v. KalesSupreme Court of the United States · 1941
- Hammond-Knowlton v. United StatesCourt of Appeals for the Second Circuit · 1941
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3Cited by5 opinions
- Glicken v. BradfordDistrict Court, S.D. New York · 1962
- WASHINGTON TRUST COMPANY v. GillespieDistrict Court, D. Delaware · 1975
- Independent Fish Company v. PhinneyDistrict Court, W.D. Texas · 1966
- Data General Corp. v. SkinnerDistrict Court, D. Delaware · 1977
- Doherty v. EnochsDistrict Court, S.D. Mississippi · 1966