Legal Opinion
Short v. Murphy
District Court, E.D. Michigan
Decided September 10, 1973No. Civ. A. 3247PublishedCited by 5 opinions
1Opinion of the Court
RULING ON DEFENDANTS’ MOTION TO DISMISS
THORNTON, District Judge.
Plaintiffs, potential subjects of a recommendation for prosecution under the criminal tax laws, seek by means of the present action to force adherence of the Internal Revenue Service to certain of its own procedural rules promulgated by the Commissioner of Internal Revenue. Jurisdictipn is alleged on three alternative grounds: the Tucker Act, Title 28, U.S.C. § 1346(a) (2); the Administrative Procedures Act, Title 5, U.S.C. §§ 701-706; and the federal mandamus statute, Title 28, U.S.C. § 1361.
By application of the above statutes,…
2Cases cited26 opinions
- Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
- United States Ex Rel. Accardi v. ShaughnessySupreme Court of the United States · 1954
- United States v. Clark Eugene HeffnerCourt of Appeals for the Fourth Circuit · 1970
- Hammond v. LenfestCourt of Appeals for the Second Circuit · 1968
- Thomas C. Smith, Appellant-Petitioner v. Stanley S. Resor, Secretary of the Army, Appellee-RespondentCourt of Appeals for the Second Circuit · 1969
21 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Jets Services, Inc. v. HoffmanDistrict Court, M.D. Florida · 1976
- Securities & Exchange Commission v. National Student Marketing Corp.District Court, District of Columbia · 1975
- Maclean Construction Co. v. United States Environmental Protection AgencyDistrict Court, W.D. Michigan · 1976
- Martinez v. DunlopDistrict Court, N.D. California · 1976
- MacLean Const. Co. v. US ENV. PROTECT. AGCY.District Court, W.D. Michigan · 1976