Legal Opinion
Victory v. Manning
Court of Appeals for the Third Circuit
Decided May 1, 1942No. 7955PublishedCited by 20 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
The plaintiff brought an action in the District Court for the District of New Jersey against the Collector of Internal Revenue to enjoin him from proceeding in the collection of a tax assessed against the plaintiff on income received for the year ,1938. The plaintiff alleged in his complaint that the Commissioner of Internal Revenue, on finding an alleged tax deficiency, had failed to proceed toward a legal assessment in that he omitted to send by registered mail a notice of the deficiency. The defendant moved to dismiss- the complaint for the reason that the court…
2Cases cited3 opinions
- Crehore v. Ohio & Mississippi Railway Co.Supreme Court of the United States · 1889
- Gallup v. CaldwellCourt of Appeals for the Third Circuit · 1941
- Jackson v. AllenSupreme Court of the United States · 1889
3Cited by20 opinions
- Arthur Berardi v. Swanson Memorial Lodge No. 48 of the Fraternal Order of PoliceCourt of Appeals for the Third Circuit · 1990
- Tiedman v. American Pigment Corp.Court of Appeals for the Fourth Circuit · 1958
- National War Labor Board v. Montgomery Ward & Co.Court of Appeals for the D.C. Circuit · 1944
- Schwartz v. Commonwealth Land Title Insurance Co.District Court, E.D. Pennsylvania · 1974
- Latta v. Western Inv. Co.Court of Appeals for the Ninth Circuit · 1949
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