Legal Opinion

American Honda Motor Co., Inc. v. United States

District Court, S.D. New York

Decided September 12, 1973No. 73 Civ. 1717-LFMPublishedCited by 21 opinions

1Opinion of the Court

OPINION

MaeMAHON, District Judge.

This is a motion, pursuant to Rule 12(b)(1), Fed.R.Civ.P., for an order dismissing the complaint for lack of subject matter jurisdiction.

American Honda Motor Co., Inc. (“creditor”) is the authorized wholesale distributor of Honda motorcycles in the United States. It agreed, pursuant to a purchase money security agreement, to sell new Honda motorcycles to Better Ideas in Motion, Inc. (“taxpayer”). The agreement granted the creditor a continuing purchase money security interest in the motorcycles and in the proceeds from their resale by the taxpayer to retail…

2Cases cited7 opinions

  1. Springer v. United StatesSupreme Court of the United States · 1881
  2. United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
  3. United States v. Homer Pittman, Helen Jakob, and L. C. ChristensenCourt of Appeals for the Seventh Circuit · 1971
  4. Richard L. Phillips v. United StatesCourt of Appeals for the Second Circuit · 1965
  5. Rock v. United StatesDistrict Court, S.D. New York · 1968

2 more not listed; retrieve them via the Exa API.

3Cited by21 opinions

  1. Beresford Williams v. United StatesCourt of Appeals for the Second Circuit · 1991
  2. Earl Winebrenner v. United StatesCourt of Appeals for the Ninth Circuit · 1991
  3. The State Bank of Fraser, Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Sixth Circuit · 1988
  4. Gordon v. United StatesUnited States Court of Claims · 1981
  5. Richard R. Dieckmann v. United States of AmericaCourt of Appeals for the Tenth Circuit · 1977

16 more not listed; retrieve them via the Exa API.

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