Legal Opinion
Monjar v. Higgins
District Court, S.D. New York
Decided May 29, 1941PublishedCited by 5 opinions
1Opinion of the Court
HULBERT, District Judge.
This is a civil action against a Collector of Internal Revenue for the recovery of income taxes for the years 1926 and 1927, alleged to have been erroneously or illegally collected under former Section 3226, R.S., now Section 3772, 26 U.S.C.A. Int.Rev. Code.
Rule 12, Federal Rules of Civil Procedure, following Section 723c, Title 28 U.S.C.A. provides: “(b) Every defense * * * shall be asserted in the responsive pleading * * * except that the following defenses may at the option of the pleader be made by motion: * * * (6) failure to state a claim upon which relief can be…
2Cases cited15 opinions
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Ventura Consolidated Oil Fields v. RoganCourt of Appeals for the Ninth Circuit · 1936
- Brooks v. DriscollCourt of Appeals for the Third Circuit · 1940
- Continental Petroleum Co. v. United StatesCourt of Appeals for the Tenth Circuit · 1936
- Cohen v. United StatesCourt of Appeals for the First Circuit · 1940
10 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Monjar v. CommissionerCourt of Appeals for the Second Circuit · 1944
- In re Watauga Steam LaundryDistrict Court, E.D. Tennessee · 1947
- Patton v. PattonIdaho Supreme Court · 1965
- Young v. First Nat. Bank of ChicagoDistrict Court, N.D. Illinois · 1949
- Monjar v. HigginsDistrict Court, S.D. New York · 1942