Legal Opinion

Application of JW Schonfeld, Ltd.

District Court, E.D. Virginia

Decided August 18, 1978No. Civ. A. 78-184-NPublishedCited by 5 opinions

1Opinion of the Court

OPINION AND ORDER

CLARKE, District Judge.

This matter comes before the Court on a motion of petitioners, Dr. J. W. Schonfeld, Ltd. and Jerome W. Schonfeld, to strike an Insufficient Defense pursuant to Rule 12(f) of the Federal Rules of Civil Procedure. Petitioners move to strike the Government’s First Defense, which asserts that this Court lacks jurisdiction over the subject matter and the United States by virtue of, but not limited to, the doctrine of sovereign immunity and the provisions of 26 U.S.C. § 7421 and 28 U.S.C. § 2201.

Petitioners instituted this proceeding on April 7, 1978, by…

2Cases cited36 opinions

  1. Weeks v. United StatesSupreme Court of the United States · 1914
  2. Elkins v. United StatesSupreme Court of the United States · 1960
  3. Larson v. Domestic and Foreign Commerce Corp.Supreme Court of the United States · 1949
  4. Marshall v. Barlow's, Inc.Supreme Court of the United States · 1978
  5. See v. City of SeattleSupreme Court of the United States · 1967

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3Cited by5 opinions

  1. United States v. James Leroy MartinsonCourt of Appeals for the Ninth Circuit · 1987
  2. Lirtzman v. Spiegel, Inc.District Court, N.D. Illinois · 1980
  3. Music Deli & Groceries, Inc. v. Internal Revenue ServiceDistrict Court, S.D. New York · 1991
  4. Lewis v. ReaganDistrict Court, District of Columbia · 1981
  5. In Re Certain Pharmaceuticals & Proceedings of Northland Providers, Inc.District Court, D. Minnesota · 1999

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