Legal Opinion

Revell, Inc. v. Riddell

Court of Appeals for the Ninth Circuit

Decided December 21, 1959No. Nos. 16331-16333PublishedCited by 26 opinions

1Opinion of the Court

JERTBERG, Circuit Judge.

We have before us three appeals in three separate cases. As the legal issue presented in the three cases is the same we granted leave to consolidate the cases for briefing and argument.

In each case the plaintiff sought to enjoin the collection of income and excess profits taxes which had been assessed and to cancel the purported assessment and any lien which may arise therefrom. In each case the district judge dismissed the action for lack of jurisdiction of the district court over the subject matter of the action. The order of dismissal by the district court in each…

2Cases cited6 opinions

  1. Securities & Exchange Commission v. Chenery Corp.Supreme Court of the United States · 1947
  2. Lesly Cohen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
  3. Commissioner of Internal Revenue v. Forest Glen C. Co.Court of Appeals for the Seventh Circuit · 1938
  4. Ventura Consolidated Oil Fields v. RoganCourt of Appeals for the Ninth Circuit · 1936
  5. Brown v. New York Life InsuranceSupreme Court of the United States · 1939

1 more not listed; retrieve them via the Exa API.

3Cited by26 opinions

  1. Nat Harrison Assoc., Inc. v. CommissionerUnited States Tax Court · 1964
  2. Clapp v. CommissionerCourt of Appeals for the Ninth Circuit · 1989
  3. John Factor v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
  4. Estate of Goodall v. CommissionerCourt of Appeals for the Eighth Circuit · 1968
  5. MAGGIE MGMT. CO. v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 1997

21 more not listed; retrieve them via the Exa API.

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