Legal Opinion
United States v. Diamond
District Court, S.D. New York
Decided June 11, 1956PublishedCited by 8 opinions
1Opinion of the Court
DIMOCK, District Judge.
By this action the United States seeks to collect income taxes payable by Edge-water Dyeing and Finishing Company (hereinafter referred to as “Edgewater”) a Pennsylvania corporation. The action is brought against alleged transferees of Edgewater’s assets. Edgewater is not named as a defendant.
The matter now before me is a motion by the transferees to dismiss the amended complaint on the ground that it shows on its face that the claim is time barred.
The complaint alleges that the transferees did not pay full consideration for the transferred assets, that the deficiency…
2Cases cited7 opinions
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Dioguardi v. DurningCourt of Appeals for the Second Circuit · 1944
- United States v. UpdikeSupreme Court of the United States · 1930
- United States v. Beaver Run Coal Co.Court of Appeals for the Third Circuit · 1938
- United States v. McHattonDistrict Court, D. Montana · 1920
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. Morris WeintraubCourt of Appeals for the Sixth Circuit · 1979
- United States v. HodesCourt of Appeals for the Second Circuit · 1966
- Young v. Golden State BankColorado Court of Appeals · 1981
- United States v. HaddadDistrict Court, D. Rhode Island · 1965
- No. 95Court of Appeals for the Second Circuit · 1966
3 more not listed; retrieve them via the Exa API.