Legal Opinion
United Advertising Corp. v. Lynch
Court of Appeals for the Second Circuit
Decided February 14, 1933No. 254PublishedCited by 2 opinions
1Opinion of the Court
MANTON, Circuit Judge.
Appellant, a foreign corporation, asserting jurisdiction because of diversity of citizen *244ship, brought this suit seeking equitable relief in the matter of recovery of its taxes for the years 1925 to 1930, inclusive.
Appellant alleges in its bill the diversity of citizenship of the .parties, that it was subject to a tax under article 9-A of the New York Tax Law (Consol. Laws,‘e. 60 [section 208 et seq.]), having filed its report for the taxable years in question, and that the tax commission thereafter rendered its statement and account of the taxes for these years…
2Cases cited16 opinions
- J. W. Hampton, Jr., & Co. v. United StatesSupreme Court of the United States · 1928
- Matthews v. RodgersSupreme Court of the United States · 1932
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
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3Cited by2 opinions
- Alaska Steamship Co. v. Mullaney, Commission of TaxationCourt of Appeals for the Ninth Circuit · 1950
- Alaska Steamship Co. v. Mullaney, Commission of TaxationCourt of Appeals for the Ninth Circuit · 1950