Legal Opinion
Bullock v. Lathan
District Court, W.D. New York
Decided November 9, 1960No. Civ. No. 8614PublishedCited by 2 opinions
1Opinion of the Court
BURKE, Chief Judge.
This is an action for a declaratory judgment. The defendants move for summary judgment on the ground, among others, that the court lacks jurisdiction of the controversy.
If this be viewed as a controversy with respect to federal taxes, this court has no jurisdiction because controversies in respect to federal taxes are expressly excepted from the provisions of Section 2201, Title 28 U.S.C., relating to declaratory judgments. Jolles Foundation, Inc. v. Moysey, 2 Cir., 1957, 250 F.2d 166. If it is not an action with respect to federal taxes, this court has no jurisdiction…
2Cases cited7 opinions
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
- Wabash Railroad v. Adelbert College of Western Reserve UniversitySupreme Court of the United States · 1908
- New Hampshire Fire Insurance v. ScanlonSupreme Court of the United States · 1960
- The Jolles Foundation, Inc. v. Donald R. Moysey, Individually and as District Director, Internal Revenue ServiceCourt of Appeals for the Second Circuit · 1957
- Wilson v. WilsonCourt of Appeals for the Fourth Circuit · 1944
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3Cited by2 opinions
- Bullock v. LathamCourt of Appeals for the Second Circuit · 1962
- Bullock v. LathamCourt of Appeals for the Second Circuit · 1962