Legal Opinion
Botta v. Scanlon
District Court, E.D. New York
Decided July 27, 1960No. Civ. 60-C-239PublishedCited by 4 opinions
1Opinion of the Court
BARTELS, District Judge.
Motion by defendant to dismiss the complaint on the grounds that (i) it fails to state a claim upon which relief can be granted (Rule 12(b) (6), Fed.Rules Civ.Proc., 28 U.S.C.A.), (ii) Section 7421 of the Internal Revenue Code of 1954, 26 U.S.C.A.1, bars the relief sought by plaintiffs, (iii) there has been a failure to join an indispensable party (Rule 19) and (iv) no relief may be had herein under the Declaratory Judgments Act, 28 U.S.C.A. §§ 2201 and 2202.
The action, brought pursuant to 28 U.S.C.A. § 1340, is essentially one for an injunction against the enforcement…
2Cases cited17 opinions
- Philadelphia Co. v. StimsonSupreme Court of the United States · 1912
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- California v. LatimerSupreme Court of the United States · 1938
- Homan Mfg. Co., Inc. v. H. A. LongCourt of Appeals for the Seventh Circuit · 1957
- New York Casualty Co. v. ZwernerDistrict Court, N.D. Illinois · 1944
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3Cited by4 opinions
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1963
- Botta v. ScanlonDistrict Court, E.D. New York · 1961
- Butler v. District Director of Internal RevenueDistrict Court, S.D. Texas · 1973
- Botta v. ScanlonCourt of Appeals for the Second Circuit · 1963