Legal Opinion
United States v. Lyman
Court of Appeals for the First Circuit
Decided January 23, 1942No. 3725PublishedCited by 16 opinions
1Per curiam
Questions are presented in this appeal as to the application of Rules 41 and 60 (a) of the Federal Rules of Civil Procedure, 28 U.S.C.A. following section 723c.
On June 28, 1938, the United States filed in the court below a complaint against the defendants as executors of Jesse P. Lyman, deceased, setting forth four counts or causes of action for unpaid taxes. The first cause of action was for unpaid income taxes for the calendar year 1930 assessed by the Commissioner against the decedent on May 25, 1931. The second was for income taxes assessed against the decedent for the period from January…
2Cases cited2 opinions
- Baker v. SiskDistrict Court, E.D. Oklahoma · 1938
- United States v. LymanDistrict Court, D. Massachusetts · 1940
3Cited by16 opinions
- Cone v. West Virginia Pulp & Paper Co.Supreme Court of the United States · 1947
- HOME OWNERS'LOAN CORPORATION v. HuffmanCourt of Appeals for the Eighth Circuit · 1943
- Ockert v. Union Barge Line Corp.Court of Appeals for the Third Circuit · 1951
- Bevill v. OwenSupreme Court of Alabama · 1979
- Smith, Kline & French Laboratories v. A. H. Robins Co.District Court, E.D. Pennsylvania · 1973
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