Legal Opinion
Rubel Corp. v. Rasquin
Court of Appeals for the Second Circuit
Decided January 7, 1943No. 25PublishedCited by 6 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The plaintiff sued in the District Court for the Eastern District of New York to recover in one suit for each year income taxes paid for the fiscal years ended March 31, 1926, 1927, 1928 and 1929 respectively. The defendant moved to dismiss the complaint in each action on the ground, among others, that § 284(d) of the Revenue Act of 1926, 26 U.S.C.A. Int.Rev.Code § 322 (c) (2, 3), barred the suit. All those motions were granted and final judgment for the defendant was entered in each action. An appeal from each of those judgments was duly taken by the plaintiff and the…
2Cases cited5 opinions
- Botany Worsted Mills v. United StatesSupreme Court of the United States · 1929
- Stone v. WhiteSupreme Court of the United States · 1937
- Clift & Goodrich, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1932
- United States Paper Exports Ass'n v. BowersCourt of Appeals for the Second Circuit · 1935
- Gans S. S. Line v. BowersCourt of Appeals for the Second Circuit · 1936
3Cited by6 opinions
- F. R. Daugette, and F. R. Daugette and Mary E. Daugette v. George D. Patterson, District Director of Internal Revenue, for District of AlabamaCourt of Appeals for the Fifth Circuit · 1958
- Morris White Fashions, Inc. v. United StatesDistrict Court, S.D. New York · 1959
- Girard v. GillDistrict Court, M.D. North Carolina · 1956
- Guterman v. ScanlonDistrict Court, E.D. New York · 1963
- W. J. Voit Rubber Corp. v. United StatesDistrict Court, S.D. California · 1953
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