Legal Opinion
Shanahan v. United States
District Court, D. Colorado
Decided July 20, 1970No. Civ. A. No. C-1959PublishedCited by 4 opinions
1Opinion of the Court
MEMORANDUM OPINION AND ORDER
WILLIAM E. DOYLE, District Judge.
Plaintiff has instituted this action pursuant to 28 U.S.C. § 1346(a) (1) for recovery of income taxes allegedly assessed and collected in violation of the Fourteenth Amendment to the United States Constitution. The defendant has moved to dismiss on the ground that plaintiff’s complaint fails to state a claim for which relief can be granted, and plaintiff has moved for summary judgment based upon the facts as set forth in affidavits submitted by him. The issues presented by both of these motions have been fully briefed by the parties…
2Cases cited14 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Blodgett v. HoldenSupreme Court of the United States · 1927
- Heiner v. DonnanSupreme Court of the United States · 1932
- Milliken v. United StatesSupreme Court of the United States · 1931
- Untermyer v. AndersonSupreme Court of the United States · 1928
9 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Timothy L. Shanahan and Mary E. Shanahan v. The United States of AmericaCourt of Appeals for the Tenth Circuit · 1971
- Raymond and Lillie H. Robinson v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1971
- Dahl v. CommissionerUnited States Tax Court · 1974
- Estate of Geraci v. CommissionerUnited States Tax Court · 1973