Legal Opinion
United States v. Minnesota
District Court, D. Minnesota
Decided July 20, 1953No. Nos. 905, 906PublishedCited by 4 opinions
1Opinion of the Court
JOYCE, District Judge.
The two actions here consolidated for trial were commenced by the United States as plaintiff, the jurisdiction of this court being found in 28 U.S.C.A. § 1345.
Subsequent to the commencement of the actions the defendant Land O’Lakes Dairy Company was impleaded under Rule 19(b), Federal Rules of Civil Procedure, 28 U.S. C.A. On the basis of the pleadings in their final form the United States seeks in each action (1) a declaratory judgment against the State of Minnesota, the county of situs, and the appropriate state and county tax officers, that certain real property tax…
2Cases cited19 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Lynch v. United StatesSupreme Court of the United States · 1934
- United States v. County of AlleghenySupreme Court of the United States · 1944
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- S. R. A., Inc. v. MinnesotaSupreme Court of the United States · 1946
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3Cited by4 opinions
- FMC Corp. v. Northern Pump Co.District Court, D. Minnesota · 1987
- United States v. State of CaliforniaCourt of Appeals for the Ninth Circuit · 1964
- Gagne v. HobanSupreme Court of Minnesota · 1968
- Gagne v. HobanSupreme Court of Minnesota · 1968