Investment Annuity, Inc. v. Blumenthal
District Court, District of Columbia
1Opinion of the Court
MEMORANDUM OPINION
CHARLES R. RICHEY, District Judge.
This case is mow before the Court for a final determination on the merits. Initially, this case came before the Court on plaintiffs’ motion for preliminary injunction. Defendants then filed a motion to dismiss on the ground that the instant action was barred by the Anti-Injunction Act, 26 U.S.C. § 7421(a) (1970). While the Court had these initial motions under advisement, the parties, on June 27,1977, stipulated that no material facts were in dispute and that a final disposition of the case on the merits would be appropriate.
After deferring…
2Cases cited27 opinions
- Skidmore v. Swift & Co.Supreme Court of the United States · 1944
- Simon v. Eastern Kentucky Welfare Rights OrganizationSupreme Court of the United States · 1976
- Helvering v. CliffordSupreme Court of the United States · 1940
- General Electric Co. v. GilbertSupreme Court of the United States · 1976
- National Labor Relations Board v. Bell Aerospace Co.Supreme Court of the United States · 1974
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3Cited by10 opinions
- Wing v. CommissionerUnited States Tax Court · 1983
- The Estate of Grace E. Lang, Deceased. Richard E. Lang v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Stahmann Farms, Inc., a New Mexico Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1980
- Shell Oil Co. v. KrepsDistrict Court, District of Columbia · 1978
- Farmar v. United StatesUnited States Court of Claims · 1982
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